The Research On Fiscal Policy For The Promotion Of The Circular Economy Development In China

Since the1980s, the global economy has rapidly developed, meanwhile, the three major issues which including the population growth, the energy crisis and environmental degradation have become increasingly prominent challenges we are facing. In order to dispose of these three problems and achieve the sustainable development of the world, people are trying to find various methods to improve the efficient use of resources and maximize conservation of resources. The methods of reduction of environmental pollution and destruction have achieved remarkable results. However, most of the measures focus on the end process of the treatment rather than the beginning which is unable for fundamental solves. Therefore, many scholars try to seek a effective solution from the beginning process of production. After long-term continuous exploration, the mode of production which from the beginning process production efforts to reduce resource with the whole process of problem-solving consumption has gradually formed. Meanwhile, the theory of recycling economy development model has gradually shaped. The circular economy mode of production has applied many countries and gained tremendous success.The Chinese economy has obtained30years of rapid development and has encountered the constraints of energy, environment and other bottlenecks. It must rely on the recycling of resources in order to achieve sustainable development. It is necessary to guide practice of circular economy with realistic theory. Fiscal policy plays an irreplaceable role in promotion the development of circular economy policy. However, in the process of the development of circular economy, fiscal policy has not formed a perfect policy system yet. To some extent, it restricts the steady and rapid development of circular economy, at the same time, the accounting system which suitable for the development of circular economy is not established. Therefore, the fiscal policy not only promote the development of circular economy but also has important practical significance to the healthy development of China's economy.It also exerts influence on the establish and the promotion of circular economy, and it will also promote the theoretical study of fiscal policy for recycling economy.This dissertation is divided into seven chapters, the first chapter discusses the significance of the topic and the main framework.The second Chapter introduces the basic theory of circular economy. This dissertation has introduced "5R" principles of clean production, Pigou tax, Coase Theorem, Ecological Theory and Systems Theory. And also introduced the tax ways to promote of the circular economy development, prepares the theoretical foundation for the follow analysis.The third chapter combs the trace of circular economy development in China. This chapter divides the evolution of Chinese circular economy into four periods, since the founding of new China, which as follows:the waste utilization--the end process treatment--the clean production stage-the strategy for the development of circular economy.Each stage get the specific policies review and combing. On this basis, we notice the system of waste recycling is not perfect, the circular economy technology is not advanced enough, lack of demand leading to a vicious cycle mechanism, as well as renewable resources such as steel and copper enterprises are facing operational difficulties. All the restricting constrains the Chinese circular economy envelopment.The fourth chapter profoundly analyzes the fiscal policy changes of circular economy. This chapter analyzes the evolution of fiscal policy for circular economy promotion, the current situation and existing problems. With the perspective of Chinese actual situation, mainly analyzes the evolution of fiscal policy of mineral resources and protection, comprehensive utilization of resources, and other aspects of it. It also explores the main problem of current fiscal policy of cycle economyThe fifth chapter proclaims that influence of fiscal policy for the promotion of circular economy is on the basis of the key aspects of circular economy. And realize the decisive factor is to enhance of the awareness of the development of circular economy.We should focus on the new technologies of circular economy development, the use of waste materials recycling system is basic condition, and the ability of solid waste disposal is a priority. The sixth chapter summarizes and evaluates the fiscal policy of developed countries for circular economy development and the reference meaning for China developed This chapter investigates the fiscal policy of development countries to promote the circular economy development,such as United States, Germany, Japan, the European Union and other major developed economies. It also get the inspirations for China which based on previous analysis.The seventh Chapter proposes the fiscal policy suggestion of implementation mechanisms which promote the circular economy in China. The rule of formulate the fiscal policy for the development of circular economy is to make up the inadequacies of recycling economy development model. The method to improve the tax system of recycling economy as follows:to complete the resource tax system, to optimize enterprise income tax system, to optimize the value-added tax system, to improve the consumption tax system, to establish the environmental tax system. Meanwhile,we should also establish and complete the policy system beyond tax system, such as follows:to establish the product liability insurance system, to establish the waste recycling deposit system, to increase the subside of the circular economy technology, to enhance the tilt of government procurement system. In addition, this dissertation also analysis the implementation mechanisms of fiscal policy to promote the circular economy, such as the system of supervision and transparency of fiscal policy,tax information tracking system, broad understanding and participation, accelerate the establishment of the accounting system of circular economy.The eighth Chapter use practical experience of the Processing Park of Guangxi Wuzhou Import Renewable Resources as a case research. It reflects the applicability of the conclusions with the paper analyzes, and also provides an analytical framework and preliminary results for local tax policies.