Research On The Ecological Taxation Of Promoting Recycling Economic Development

It is of far reaching importance to perfect and promote the development of recycling economic development in China. Our country has undergone the unprecedented destruction on ecological environment for long term, and with China's economic growth and the increase of population, the resources and environment capacity is seriously overloaded. The problem that economic development hardly continues to carry on will be more and more serious. Optimization of the ecological tax policy will help people to remain the ideas of green&low carbon development in the whole society. By taxation system, It is possible to regulate and control the production and consumption behavior, guide enterprise to develop recycling economy, promote the rational exploitation, saving and effective use of mining resources, realize the effective utilization and distribution of environment resources, and gradually build up a resource-saving and environment-friendly production mode and consumption model, enhancing China's economic and social sustainable development ability and realizing "Three win" on environmental, economic and society.By the integration of theory with practice, this paper mainly discusses the issues related to the ecological taxation of recycling economy, based on its theory basis and action mechanism, means comparison and reference in international tax system, optimization of selection, reality analysis, and defines the policy choice in the thought and orientation. Based on the game theory, this paper analyzes the game behaviors of benefit objects such as the government and the public, the enterprises associated with establishment of recycling economy tax system, and puts forward the requirements that incentive compatibility ecological taxation system shall be assured by design. Proceeding from basic principle of fair efficiency, the paper further discusses the questions of ecological taxation justice and benefit compensation, as well as ecological tax efficiency and tax neutrality, and points out that the tax justice shall be realized with the help of the ecological compensation mechanism and tax expenditures or financial transfer payment. The realization of taxation efficiency will combine ecological taxation reform with the overall tax reform, without prejudice to taxation adjustment function of the economic law, as for different policy target, it is possible to make a tradeoffs, through the structural adjustment of the tax, to maintain a relatively stable taxpayers tax burden and the government's financial income level on the whole after ecological taxion implementation.This paper also proceeds from the "3R principle" and three levels of circulation recycling economy such as enterprise level (minor cycle) and regional levels (cycle) and social levels (big), and points out that policy guide should control three aspects:input, output terminal and the entire production process, it is required to perform not only from the production aspects, but also the extent to consumption, circulation and distribution aspects, so as to promote the high-efficiency circulation within the scope of the economic society and the ecological environment, and strive to improve the utilization ratio of resources and environment of whole economic society, and put forward the development of circulating economy, and to establish the corresponding ecological taxation system. From the concrete operation recycling economy level, this paper systematically clarifies the policy conditions relative to current resources environment, analyzes the deficiencies and the gap about the development of recycle economy of ecological taxation system, and puts forward the countermeasure in optimization of circulating economy taxation policy system in China, in regard with Gansu Province as a recycling economy pilot province this practice, and it further puts forward the suggestions corresponding to tax policy for optimizing the design of the system which is feasible and practical.