论促进我国循环经济发展的生态税收政策与制度

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1、河北大学硕士学位论文论促进我国循环经济发展的生态税收政策与制度姓名：陈业红申请学位级别：硕士专业：世界经济指导教师：孙健夫20070601AbstractWiththerapiddevelopmentofeconomy,theenvironmentalpollutionhasincreasedintounprecedentedlevel：Humanbeingsalefacingincreasingandaccumulativeenvironmentalpollution,whichhasbecomeagreatthreattohumanbei

2、ngs’survivalanddevelopment．Underthiskindofbackground，circulareconomyhasbecomeamajortrend，whichwouldraiseproductivityofnaturalcapital，comparedwiththetraditionaleconomicdevelopmentmodelthatischaracteristicofmaterialization．CirculareconomythatrecyclesmaterialsCalltakebetteradv

3、antageofresourcesandenergies，minimizewastedischarge，andreachaharmoniousinteractionbetweensociety,theeconomyandtheenvironment．Theinternationalcommunityusesallkindsofmeasuresincludingtaxpolicytosupportthedevelopmentofcirculareconomy．Chinaisonly·atitsinitialstageindevelopingci

4、rcular,moreenvironmentallyfriendlyeconomies．BasedontheanalysisoftheforeignexperiencesandChina'snationalconditions,IpoiIltedouthowtobuildataxsystemtopromotethedevelopmentofcirculareconomy．Thethesisiscomposedofsixparts．Thefirstpartisthepreamble．Inthispartthebackground,thepurp

5、oseofresearch,themainstoresinthepaperandresearchmethodsareconstrued．Inthesecondpart,itisnotonlyonthebasictheoryofcirculareconomyandtaxpolicybutalsoontherelationbetweenthem，pointingOUtthatastrongsupportisneededfromtaxpolicy．Taxpolicyhasanadvantageonpromotingthedevelopmentofc

6、irculareconomycomparingwiththeothers．Aninvestigationhasbeengotonthepresenttaxsysteminthethirdpart．Itisnotonlyitsadvantagebutalsoitsdisadvantage．Intheforthpart,tointroducesomecasesinothercountries谢thregardstoEC0一system，thenanalyzeitssuccessfulexperiencesandwhatwecanuse．Inthe

7、sixthpart,alsothelastone，theproposalofthetaxpolicysupportisadvanced．KeywordsCirculareconomyEcologicaltaxationTaxpolicyⅡ河北大学学位论文独创性声明本人郑重声明：所呈交的学位论文，是本人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他入已经发表或撰写的研究成果，也不包含为获得河北大学或其他教育机构的学位或证书所使用过的材料。与我一同工作的同志对本研究所敛的任何贡献均已在论

8、文中作了明确的说明并表示了致谢。作者签名：巨良丝垃日期：皿年—￡月丑日学位论文使用授权声明本人完全了解河北大学有关保留、使用学位论文的规定，即：学校有权保留并向国家