The Industrial Revolution has changed the human’s way of production and life. When people enjoy the fruitful results of Industrial Revolution, at the same time, have to face the negative effects of the Industrial Revolution which brought a lot of industrial waste, waste water, waste gas all the time eroding humanity itself. Depleting resources, deteriorating environment, results the interdependent relationship of man and nature almost broking. Based on the research of the resource-based cycle economic development of Ningxia provinces, domestic and foreign scholars’studies, perspective of tax support policies and a lot of research data, This paper compare the advantages and disadvantages of the tax burden on the industry-oriented tax policy and trade constraints in different times, different regions and different industries. Finally, the paper gives some advices about completing the tax legislation, making tax principles and developing a comprehensive tax system. In the course of writing this article, I have read a lot of recycling economy literatures and I choose to support tax policy by repeatedly comparing their researches, and my work experience. Because lack of professional competence,so the depth of my research is not enough. I will pay more attention to tax policy research on development of circular economy and strengthen my research depth in future work, study and research. |