The Study Of Taxation Law System From The Perspective Of Circular Economy

Circular economy refers to the general term of economic activities based on the reduction,recycle and reclamation,those in the process of production,circulation and consumption.It is a kind of "resource-product-renewable resource" economic growth mode.Adjusting the economic structure and energetically developing the circular economy is an crucial method to protect the natural environment,protect scarce resources and make the comprehensive utilization of resources and realize the sustainable development of the economy.Enterprise,as the main parts of the market economic activities,plays a key role in the process of promoting the development of circular economy.Whereas,enterprises always pursue the greatest economic benefits under the condition of market economy.So it's hard to practice that making enterprises turn their development model into circular economy model.Because the enterprises need a high costlier to recycle waste and eventually converted them into resources,but they rarely get the paybacks.So we need to rely on the government as the leading and driving force to implement the circular economy.The methods of government to macro-control include fiscal,finance,legislation,taxation and so on.In these macro-control methods,the most basic method is the fiscal policy.And in financial method,taxation,which plays an important role of regulating the economy,is the most direct and effective one.Enterprise is the main part of the circular economy development,tax preference has incentives for enterprises.For enterprises that meet the concept of circular economy development,giving tax preference and reducing their tax burden,can enhance the competitiveness of enterprises,raise the enthusiasm of them using the environmental 'protection equipment,comprehensive utilizing the resources.For enterprises with high energy consumption and pollution,increasing their tax burden,can stimulate the same industry enterprises to carry out independent innovation,scientific and technological innovation,research environmental protection technology to promote the development of circular economy.This paper intends to discuss the tax law system which promotes the development of circular economy in our country.On the basis of analyzing the relevant laws existing in our country,by analyzing the circular economy development of a demonstration county in National Circular Economy Creating-Yimen County,Yunnan Province.And learn from the advanced experience of developed countries,this paper makes recommendations to China's taxation laws of improving the circular economy.