Research On The Taxation Of Promoting Recycling Economic Development

With the growing of global population and unprecedented high-speed development of global economy, human society has encountered serious bottle neck during thriving like climate warming, environmental degradation and shortage of resources. Increasing attention of the public has been drawn on environmental protection and energy saving, meanwhile promoting low-carbon economy is becoming the focus of every government. Arthur Cecil Pigou, one of the most prestigious economists of last century, proposed a method from which government would be able to ameliorate the pollution by taxing, and became the milestone of green taxing spirit. This spirit was then spread quickly and adopted by western developed countries, which sprouted wholesome system of green taxing. Our country experienced great development and achieved inspiring fruits from the reform and opening-up policy, at the same time, cost stunting sacrifices on resources and environment. Currently, the taxing system of our country only transforms a few of our taxing policy into green ones, and falls far behind those developed countries. Obviously, under the circumstances of environmentally devastation, building and optimizing our current taxing system become more and more urgent.This paper studies tax policy of promoting recycling economy. At first, the principles and structures of recycling economy are introduced and the relationship between tax and recycling economy is discussed. Secondly, problems of our taxing policy are concluded based upon the present solutions on developing recycling economy. Besides, experienced taxing policies of the developed countries are studied and compared with our policies. Finally, an envision of the development of our recycling economy taxing system, considering the situation of our country, is proposed based on the principles of building recycling economy and comprehensive design and discussion are provided. At the same time, a new kind of taxation items and management mechanism towards optimized recycling economy recycling system is introduced.In more details, this paper focuses on the following aspects based on the recycling economy development policy:The first part is about the structure and main idea of this paper.The second part discusses the theoretical basis of recycling economy and the necessity of developing it in China.The third part shows the current situation and problems evolved during our development of recycling economy.Based on the four parts above, the fifth part comes into the idea of building of recycling economy system of China and detailed measurements.The final part concludes the whole paper and talks about the future of the recycling economy system.This paper comprehensively analyzed and studied our current situation about recycling economy tax policy based on the thorough exploring of traditional taxing theory of China, and embraces abundant experiences after comparing the visibility of "resources and environment tax" as well as "carbon tax" with the facts of foreign practice of creating green tax.The expectation of this paper stands in the comprehensive control of taxing towards recycling economy from source to end, and finally establishes a corresponding system that adaptable to Chinese’s condition and supportive to our main taxing policy, resources and environment tax as well as carbon tax based on the research objects of recycling economy, tax rate, and tax base, etc.Lastly, this paper contains insufficiencies.