Tax Legal Issues In The Development Of Recycling Economy

Circular economy, a new economic development model, alreadybecame a big tidal current. It is mainly through reusing the rejected orthe worn out material in order to promote the development of economy.Its goal is to cause the natural resource expenditure which in theproduction and the consumption process to be least, discharge therejected in the environment in to be least, the harm or the destruction tothe environment to be smallest. Namely realizes the development of lowexpenditure, high efficiency and low discharge. In the development ofcirculation economy, many countries formulate tax law to support. Thetax law which to support circulation economy development is the taxpolicy legalization. It has important influence to circular economydevelopment.In the development of circular economy, different countries havedifferent tax policies, because of their different economy levels. In ourcountry, circular economy is at the extremely preliminary stage at present.its development lacks the essential tax law support system. Not only lacksthe special categories of taxes, but also exists some regulations which arebad for the development of circular economy, so they need to be furtherperfected.This article analyzed circular economy development conditions andconcerned tax laws and polices in Germany, Japan, Denmark, UScomparatively. These analyses focused not only on the consumption tax,resource tax, value added tax and other nine types taxes, which concernedwith circular economy, but also on tax law involved. Relate ourcountry's condition, on the basis of overseas experience, point that weshould take steps from tax laws as follows to support the development ofcircular economy: Starting levying essential new categories of taxes——environmental protection tax, to induce the development of circulareconomy; Using suitable tax type disbursement, to drive the developmentof circular economy; admen relevant taxes to support the development ofcircular economy; Perfecting tax revenue assignment system, to safeguard the development of circulation economy.