Study Of Ecological Taxation Based On Circular Economy

Sustainable development for the economic society is one of the harmonious development subjects in contemporary society. Its ideal purpose is to maintain or lengthen the production of resources and the integrity of resources foundation. Meanwhile it can make the natural resources to be used for the humanity forever and cannot affect the descendant's life due to the exhaustion of resources. As one of the developing countries, the aim of our sustainable development should emphasize on both the economy growth and the economy growth pattern which can help to achieve the goal that coordinates with the natural property, the environment capacity and the life quality.Based on the ecology rules, the circular economy organizes the economic activity as a feedback-type flow which means "resources then products and then regenerative resources", and all matter and energy can be reasonably and forever used in this unceasingly economic cycle which keeps the influence which the economic activity have on the natural ecological environment to the minimal degree as far as possible. It is a kind of economic development pattern, which makes ecology economy and environment develop harmoniously.As a result of the national condition and the limitation of development strategic target, the ecology, the circular economy and the cleaner production technology all lay behind in China. So it is necessary to discuss the effective production pattern of circular economy and cleaner production that conform to our country's economy and social characteristic.Besides the technical factor, the policy factor should not be underestimated which impels our country to develop circular economy and cleaner production. As one of the most important policies, the tax policy plays a serious role in the national macroscopic regulation, the reasonable distribution of social resources and social equity. The paper focuses on the taxation policy in the process of sustainable development in China. The main objective is to discuss the possible functions of taxation in the protection of natural resources and environment and circular technology and their development in the context of sustainable development theory.The dissertation is divided into 7 chapters and the main contents can be stated as following.The chapter 1 is devoted to the introduction, which mainly discusses about the question, theory basis and some relative concepts in this dissertation. The theory and implications of ecological economy, sustainable development and the circular economy are introduced.The chapter 2 elaborates on the development process and connotation of circular economy, and the theory basis of circular economy. Simultaneously, it elaborates on the...