Research On The Environmental Taxation Law System Under Circular Economy

Circular economy, a new economic development model, already became a big tidal current. It is mainly through reusing the rejected or the worn out material in order to promote the development of economy. It observes the principles of reduce,reuse and recycling. In resource extraction and production, consumption and waste products consumption, etc, gradually set up the whole society to use system resources cycle. In the development of circulation economy, many countries formulate environment taxes to support. It has important influence to circular economy development.In the development of circular economy, different countries have different tax policies, because of their different economy levels. In our country, circular economy is at the extremely preliminary stage at present. its development lacks the essential tax law support system. Not only lacks the special categories of taxes, but also exists some regulations which are bad for the development of circular economy, so they need to be further perfected.This article analyzed circular economy development conditions and concerned environmental taxation and polices in Germany, Holland, American, comparatively. Relate our country's condition, on the basis of overseas experience, point that we should take steps from tax laws as follows to support the development of circular economy: improve the resource tax system, strengthen its environmental protection; improve the environment tax preferential policies to support the development of circular economy; adjust tax system, fulfilling its lead role of energy consumption;reform sewage system and Start levying essential new categories of environmental taxation to induce the development of circular economy.