A Study On Optimization Of Our Tax Policy In The Tropism Of Development Of Circular Economy

Circular Economy mainly means to develop economy by means of circulation, regeneration and application of castoff or depose and old materials, which objective is to invest lest nature resource in the course of manufacture and consumption, let the lest castoff to the environment, harm and damage the lest to the environment, I.e., to carry out low- investment, high-efficiency and low-let economic development. During the course of economic development, all counties within the world probably frame the tax policy for purpose of support and promotion, tax policy tool is the major measurement to develop circular economy and realize continuable development for all countries. By means of exertion the function of tax policy in the circular economy, it can directly and efficiently adjust and control some minus and exterior problems of zoology destroy and circumstance pollution. Within all countries, tax policies are different because of the difference economy development level. To sum up all tax policy, these policies can divide into two types, i.e. taxation policy and tax payout. Restrict the behavior of implementer using taxation policy and encourage implementer using tax payout, which promote and support the circular economy from the positive and negative side.In our country, circular economy is undertaking a very low-grade stage. Development of circular economy is facing the question of shortage of fund and behindhand technology and facility, and also facing the conflict between insuring high-speed development of economy and preventing destruction of environment. During the course of promotion and support the development of circular economy for tax policy, it cause the shortage phenomena on adjustment and control of tax policy because of shortage of tax types, but also exists some regulations which against development of circular economy, all these should be farther consummated. Therefore, this paper will take tax policy as the study core, which is also the economy lever controlling by the government, study the relationship between economy development and environment protection on the background of how to correspond economy development, using for reference of oversea advanced experience to consummate the tax system established in the country's situation, frame and optimize tax policy system which promote the development of circular economy in our county.This paper includes an "Introduction" and the three main parts. The introduction...