On The Fiscal And Taxation Policies In Relation To The Development Of Chinese Recycling Economy

The Recycling economy, of which its core is a highly efficient use of resources and recycling use, its principle is "minimization, reuse, resource", and its basic characteristic is low consumption, low emissions, high efficiency, is an economic growth pattern in line with the concept of sustainable development, and it is fundamental reform of the traditional growth pattern. The development of recycling economy has become the inevitable choice of realizing Chinese economic development objectives. To develop recycling economy, there must be corresponding fiscal and taxation systems and policies for the protection, and the system of paid use of resources and the ecological environment compensation mechanism must be established and improved.Through researching the financial and tax policies of developing the recycling economy at home and abroad, we find that there are a series of the outstandingissues------seriously insufficient finance input; insufficient of fiscal and taxationpolicies in regard of the use and re-use of resources, manufacturing, etc; imperfect taxation incentives mechanism; etc. To develop recycling economy, we must take thefollowing measures------ the adjustment of the financial revenue and expenditurepolicies, and increasing financial input in regard of developing the recycling economics; perfecting the tax system and tax preferences mechanism; the introduction of eco-tax, and the implementation of the green tax policies; establishment of the financial credit policies which acclimatize to the development of recycling economy, and opening up equity trading channels in regard of development of recycling economy.