论循环经济的税收支持

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1、四川大学硕士学位论文论循环经济的税收支持姓名：林小香申请学位级别：硕士专业：财政学指导教师：李航星20050101四川大学硕士学位论文策以及生态税三者的不同，并对循环经济与税收政策的关系进行详尽的阐述，是本文的理论部分；第三部分是本文的重点章节，致力于分析我国从建国至今所制定的与循环经济实践相关的税收政策，论述了税收支持在我国发展循环经济中的必要性；第四部分分析了国外在循环经济中采用的税收扶持政策，并总结了国外主要采用征税政策和税式支出两种方式，从正反面实现对循环经济的扶持：第五部分也是本文的理论章节，分析了税收扶持循环经济的机制；第六部分是对扶持我国循环经济发展的税收政策提出

2、了建议，建议从三方面来扶持循环经济。关键词：循环经济；征税政策；税式支出：生态税II四川大学硕士学位论文OntheTaxationSupporttoCircularEconomyMajor：PublicFinancePostgraduate：LinXiaoxiangMentor：LiHangxingCirculareconomy,theneweconomyin21“century，isaneweconomicdevelopmentalmodelthatwouldraiseproductivityofnaturalcapital，comparedwiththetraditiona

3、leconomicdevelopmentmodelthatischaracteristicofmaterialization．Circulareconomythatrecyclesmaterialscantakebetteradvantageofresourcesandenergies，minimizewastedischarge，andreachaharmoniousinteractionbetweensociety,theeconomyandtheenvironment．Theintemationalcommunityusesallkindsofmeasuresinclud

4、ingtaxpolicytosupportthedevelopmentofcirculareconomy．Thetaxpolicysupportingcirculareconomyisdifferentfromthetaxsystemofcirculareconomyandnotsalnetotheecotaxes，thoughtherearesomecoincidentcontentsamongthem．Incirculareconomy,thetaxpoliciesarevariousbecauseofthedifferenteconomylevel．Intheaggreg

5、ate，therealetwokindsoftaxpoliciestosupportcirculareconomy,TaxImpositionthatCanrefrainfromtheadverseandTaxExpenditurethatcanencouragethecarriertodevelopcirculareconomy．Chinaisonlyatitsinitialstageindevelopingcircular,moreenvironmentallyfriendlyeconomies．Butitistheabsenceofnecessarytaxsupportt

6、hatholdscirculareconomyback，includingthelackofspecializedtaxesandthefaultyTaxExpenditure．Sotheforeignexperiencesshouldbelearntfromandournationalconditionsshouldbetakenintoconsideration．Asasolutiontotheproblemsinthedevelopmentofcirculareconomy,theproposaltoperfectthecurrenttaxsystemandtoimpos

7、enewtaxesandtoadopttheappropriateTaxExpenditureisadvancedtoIII婴型盔堂堡主兰垒垦壅————一一一supportcirculareconomyThethesisiscomposedofsixparts．Thefirstpartisthepreamble．Inthispartboththebackgroundandthepurposeofresearchareconstruedwhilethemainstoresinthepaperi