The Research About Building The Recycling Economic Development Mode Of The Taxation Policy

With traditional patterns of industrial development, people came to realize that tradition model can't develop sustainable, and began to search for a new mode of development, "sustainable development", which is growing, and has became a world of development, the recycling economy is that people are exploring how to achieve sustainable development. Since then, to focus on how to promote the development of circular economy, some countries start the intensive study of the theory and practice. the development experience shows that the development of circular economy can't leave off the government's supports, particularly, the financial policy can't replace by other means.In his context, this paper has researched the general theory of the taxation policy about the recycling economy. It use analysis methods--empirical analysis and comparison to research the tax policy in our country's recycling economy. By the successful implementation of experience and lessons of parts of the developed countries and economic transformation countries, we know that the tax is very important.If china want to achieve sustainable development, we must build a Chinese-style tax system. In this section, as reference for the domestic and foreign latest research results, discussed from the taxpayer, levy limits, tax calculation basis, tax rates, tax links and assessable period, collection and management and taxation aspects. And put forward the corresponding mechanism of tax collection optimization measures.On the basis of predecessors'research achievements, this paper studied and analyzed the tax policy of theoretical basis, the realistic situation, overall thought and specific measures of our country's recycle economy mode. This study include both the relevant theories of circular economy and taxation policy related theory, and according to the current situation of our country puts forward concrete operating conception. Due to the regional varied with the study may have shortcomings, but it has a certain significance to the tax system construction.