Research On The Fiscal Policy Of The Development Of Circular Economy In Lanzhou City

Lanzhou is the economic center, traffic center and industrial center City in Gansu Province, it also occupies more resources and an important strategic position of the western region, which determines the Lanzhou must play an exemplary role in economic development. Since 2007, Lanzhou City was established as one of the pilot cities for the economic cycle, Lanzhou City gradually established 11 circular economy industrial chains under the leadership of Lanzhou municipal government, a number of high energy consumption, high pollution enterprises have been forced to cut or stop production, air quality has been greatly improved, the Yellow River water quality has been purified, industrial waste almost are utilized. Development of circular economy saves a lot of natural resources, improves the environmental situation of the city, provides more jobs and has made an indelible contribution for the city's economic development.Based on the Lanzhou City, adhere to the principle of integrating theory with use literature as well as quantitative analysis method, by reading a large number of domestic and international development of recycling economy and taxation policies related literature, after the collation and analysis of the formation of a more complete review of the literature at home and abroad, formed the theoretical basis of this study.The use of market failure theory, externality theory and Pigou theory as the theoretical basis of this study, in-depth analysis of the current status of Lanzhou fiscal policies to promote circular economy development, and to learn from Western developed countries, fiscal policy in a mature approach to promote circular economy development, for lack of government policies and lack of economic development in the cycle by improving the countermeasures. In order to better promote the development of circular economy and build a resource-saving and environment-friendly society, in particular from the increase of financial resources to support, improve the tax policy, increase financial subsidies, and improve government green procurement system and improve the financial management system aspects.