摘要
目前我国经济增长方式依然属于粗放型增长,以牺牲环境、过度消耗资源为代价来发展经济。发展循环经济是我国经济社会发展的一项重大战略,需要通过税收政策的运用和监督管理,调节不同主体的经济利益,促进循环经济发展。现行税制对循环经济的发展还存在种种制约,有必要改进现行税种;开征碳税;对生态工业园区实行倾斜的税收优惠政策。
Nowadays China＇s economic growth remains as an extensive growth which aids to develop economic at the expense of the environment and excessive consumption of resources.The development of circular economy in China is a major economic and social development strategy,through the use of tax policy and supervision,regulate the economic interests of different entities,to promote circular economy development.The existing tax system on the development of circular economy still have many constraints,so we need to improve the existing taxes,for example,to impose carbon tax,to implement favoring tax preference on eco-industrial zone.
出处
《科技和产业》
2010年第8期37-41,共5页
Science Technology and Industry
基金
福建江夏学院重点课题(2009A003)阶段性成果
关键词
循环经济
碳税
税收政策
circular economy
carbon tax
tax policy
