Promote The Development Of Circular Economy In China Finance And Tax Policy

Since the industrial revolution, the consumption of resources was accelerated, countries in the world of resources, and resources for its stock price reduction and rising in developing countries, new materials and new energy at the same time, through the development of circular economy to improve resource utilization, to solve the problem of insufficient resources. While in China since the reform and opening, because of the mode of economic development relying too much on resource consumption, resources and development of increasingly prominent contradiction between developing circular economy, urgent need to alleviate contradictions, and how to promote the development of recycle economy government should how to utilize the incentive effect and financial policy guidance to the enterprises and social development of circular economy and realize sustainable development this is the purpose of study This research in the circular economy development in China, and financial policy choice circular economy development and implementation of the current fiscal policy, absorbs the domestic and foreign existing research results on the basis of the essence, to keep pace with The Times, according to the specific conditions in China, the reference to domestic and international advanced practice, this paper discusses the development of circular economy system of taxation policies. This paper is divided into five parts, The first part is the introduction describes the main thesis research status and the main content and significance. The second part describes the development of circular economy practice of fiscal policy and fiscal policy needs. The third part discusses the development of circular economy in China during the fiscal policy problems, the fourth part describes the development of circular economy taxation of foreign Part V describes the development of circular economy in China's tax policy design.The main contributions in four aspects:one is based on China's national conditions, combining the development of circular economy of abroad, puts forward the concept of circular economy development connotation, Two is to promote the development of circular economy in China's tax policy deficiency is analyzed, Three is to support the implementation of foreign tax policy of circular economy development, classification of clear outline of developed countries and the relevant tax policy framework for our reference, Four from the specific operation, to construct a system optimization of circular economy development in China, especially with tax policy system of China in 2008, the new enterprise income tax law and the provisional regulations on VAT on promoting circulation economy are analyzed, and providing relevant countermeasures. To promote the development of recycling economy research finance-taxation policies for speed up a conservation-minded society, improving the quantity and quality of economic growth, and promote the sustainable development of the national economy is the strategic meaning for realizing economic restructuring, and provides the theoretical foundation, has the policy consulting value.