The Research Of Ecological Tax To Promote The Development Of Circular Economy In China

To improve and promote the development of circular economy in China at presentstage has important theoretical and practical significance. Long-term extensivedevelopment model makes us face the unprecedented destruction of ecological environment,industrial waste, emissions of air pollutant and water pollution seriously affects people’sliving environment. Ecological problems make people recognize the limit of economicgrowth, optimizing the ecological tax policy can establish low carbon, green concept inthe whole society, regulate the people’s behavior of production and consumption throughtax policy, and promote the rational development and utilization of resources, to achieve theoptimal allocation of natural resources and maximum efficiency, changing the developmentmode from the previous extensive optimization model to circular economy, building aresource-conserving and environmentally friendly society, promoting the sustainabledevelopment of economy and society.This article topic "the research of ecological tax to promote the development ofcircular economy in China" is trying to study the possibility to promote the development ofcircular economy and related policy measures through the ecological tax economic means.In this paper, we systematically study the tax policy to promote the development of circulareconomy. under the guidance of sustainable development theory, ecological tax theory inthe western developed countries, and the basis of combining the theory of tax in ourcountry,This paper first analyzes the origin of circular economy ideas and the background ofreality of establishing and developing circular society. This paper expounds thedevelopment of circular economy and promotes the development of circular economy ofecological tax related literature review at home and abroad, introducing the researchmethods and ideas of this article. Then studies the ecological tax theoretical basis topromote the development of circular economy. Through elaborated the connotation andprinciple of the circular economy, introduces the development of circular economy theoryin our country, on the basis of this raises the concept of ecological tax; From economicexternalities, Pigou tax theory, public goods and property rights theory and the "doubledividend" hypothesis four aspects to promote the development of circular economy in theecological tax economics on the basis of the analysis; Then analyzed the ecologicalresources and environmental protection effect of tax policy, promote the increase ofefficiency and fairness, distribution, and the effect of the substitution effect and influenceon the sustainable development. On ecological taxes and fees, environment of fiscalsubsidies, emissions trading system and environmental deposit four environment means, on the basis of comparison, highlight the ecological tax has the advantages of promotingcirculation economy development. In the ecological tax practice of international experienceand reference in promoting circular economy tax system construction are introduced in thefront rank in the practice exploration in the OECD countries, including the United States,the Netherlands, the circular economy tax policy practice, and polish the policy practice indeveloping countries, to summarizes the tax policy to promote the development of circulareconomy in our country has a reference value of experience. In the preceding chaptersanalysis summary of the research in our country the ecological functions of the existingecological tax system, also to our country current tax policies to promote the developmentof circular economy directly has carried on the induction summary, analyzed our country topromote the development of circular economy in recent years the related tax policyadjustment, points out the ecological tax in our country in the aspect of promotingcirculation economy development problems and put forward the general idea ofestablishing circular economy tax system.