Cycle Economic And Tax Policy Research

During the process of human development, it is more obviously that natural resource and ecological environmental capability are not unlimited. Transformation of the growth way is necessary to promote human community and economic development while reducing the consumption of natural resource and destroy of ecologic system. Then circular economy comes. Our country's situation is large population, short of resource and weak ecological environment, which will hinder our modernization if it continues traditional way of development with high consumption, high energy waste and high pollution. In the long run, virtuous circle society should be modeled at the first beginning to accomplish marked growth. As the future industrialization and population increase, circular economy must be implemented.Different from resource comprehensive use, waste discharge reclamation, environmental protection and cleaner production, circular economy is a new economic growth model in accordance with sustainable development concept, characterized by low consumption, low discharge and high efficiency. "Reduce, Reuse, Recycle" is the principle. Circular economy, with the core of efficient and recycled use of resource, is a fundamental revolution, compared with traditional growth model of "large production, large consumption, large abandonment". It has important practical and historical significance.Circular economy is the new period and model of economic development that needs all kinds of policies. At present, there are three kinds of methods——system way, administration way and economic way. Economic way is important to circular economy, including taxation, charge, subsidy and deposit—return. Taxation is prior in circular economy policy system due to its character and function.In terms of economics, taxation has its functional principle in every link of circular economy material motion and three implemental aspects, which proves the importance and necessity of circular economy. Circular economy tax policy should be a complete system, including resource tax, production tax, income tax and pollution tax. These taxes should be close integrated with circular economy model of material motion——"resource-production-waste-recycle-final waste". Resource tax plays an important role in resource-input link, production tax in product and recycle link, pollution tax in final waste process link, and income tax in all links.Our present tax system was laid down in 1994, which has some positive effect in promoting circular economy. But people knew little about "circular economy" at that time, so that they did not take promoting circular economy into account when they improved tax system. Compared with circular economy tax system, there are problems in every link. Therefore present tax policy needs to be improved to fully exploit tax function in promoting circular economy development.