Discussing The Legal System Of Revenue How To Promote The Circular Economy Development In China

Circular economy is a new model of economic development and an idea of sustainable development which can solve the contradiction between economic development and environmental protection better. The activities of reduction, reuse, recycling in production are included in cyclic economy. Its main target is to develop a green circulation economy, which is low-input, high-yielding and low-pollution, by using the least resource and less waste and then recycle it. With the rapid development of the society, the awareness of the resources and environment protection is higher and higher. Therefore, the development of circular economy has almost become the one of the primary tasks in each country. In order to make its circular economy can develop better and faster, a series of laws and policies on industrial and commercial tax are formulated to promote courtiers’ development. The law of circular economy industrial and commercial tax has become the important economic means to promote the development of circular economy and realize the sustainable development strategy. Circular economy industrial and commercial tax law not only can raise funds for the circular economy development, can also effectively regulate the problems, such as the waste of resource and environmental pollution and so on. The industrial and commercial tax law system and policies are different in different country, due to each country’s social status and economic level is different. In conclusion, it can be divided into two categories, tax regulations and the preferential tax regulations. Tax rules are used to limit the enterprise and individuals implement behaviors which is to the contrary of the circular economy development concept, while the preferential tax provisions encourage the enterprise and individuals to implement the same behavior as the concept of circular economy development. The two regulations jointly promote the development of circular economy.Due to the development of circular economy is not very long in our country, it is still in a relatively low-level stage. The rapid development of circular economy needs plenty of money, advanced technology and complete laws and policies. Now, we are facing a dilemma:not only keeping the development of our economy rapid and stable, but make the environment also better. Cyclic economy is the only means to solve this dilemma. However, it is no way to break through this problem, because the development of cyclic economy is very slow in our country. Although we would like to promote the development of the circular economy rapidly, the tax revenue legal system to promote the development of circular economy in our country is not complete, not only the lack of some taxes, the strength of tax provisions is not enough, the preferential tax degree is too low and even some tax rules is contrary to the concept of circular economy development completely, these all need to be improved and modified. Thus, to develop the circulation economy, it is indispensable for the research of circular economy taxes. On the other hand, because there are many types of taxes, and the degree of academic research in a master’s paper is limited, if it covers all the categories of taxes, will take a part for the whole. Therefore, the author selected the industrial and commercial tax legal system to promote the development of circular economy in our country this angle as the research object.This paper is divided into seven parts:the first part is the "The fundamental theory of industrial and commercial tax legal system to promote the development of circular economy ". At first, the concept of circular economy and the legal system of and industrial and commercial tax are briefly introduced respectively. And then we analyze the relationship between circular economy and industrial and commercial tax law system. At last, the characteristic, function and significance of industrial and commercial tax legal system will be discussed. The second part is "The legal basis and realistic foundation of building the industrial and commercial tax law system to promote the development of circular economy in our country". The third part is "The value goal and the basic principles of industrial and commercial tax legal system to promote the development of circular economy in our country ".The fourth part is" The industrial and commercial tax legal system to promote the development of circular economy in developed countries and its enlightenment to our country". This part will analyze the industrial and commercial tax legal system to promote the development of circular economy in United States, Japan, Germany and the Netherlands. These tax policies will be divided into two types---tax regulation and the preferential tax provisions, and some enlightenment to our country will be found from these. The fifth part is "The present situation of the industrial and commercial tax legal system to promote the development of circular economy in our country". This part mainly analyze the added-value tax, consumption tax, business tax, resource tax, enterprise income tax and other business tax and other tax regulations to promote the development of circular economy in our country; The sixth is "The existing problems in current industrial and commercial tax legal system to promote the development of circular economy in our country ". At first, shortcomings of the added-value tax, consumption tax, business tax, resource tax, enterprise income tax, and other business tax and other tax regulations to promote the development of circular economy will be analyzed, and then, we will point out the legal system of industrial and commercial tax to promote the development of circular economy in our country is not complete, the punishment is too weak and lack of operability; The seventh part is the "To complete legal system of the industrial and commercial tax to promote the development of circular economy in our country". Firstly, we will put forward the means to complete our value added tax, consumption tax, business tax, resource tax, enterprise income tax, and other tax regulations to promote the development of circular economy in our country. Secondly, we advise start collect the environment tax to consummates our industrial and commercial tax legal system to promote the development of circular economy. And finally, we put forward some measures to enhance the punishment and operability of our industrial and commercial tax revenue.