Research On The Taxation Support Of Circular Economy In Northeast Area

The steps that Northeast Area adjusts and reforms are slow, one reason of which isresources drain. Our country has publicized the "eleven five-year plan" that proposedChina should build the circular economy and make intensive way. It is imperative andimminent for the northeast old industrial base as the eldest son of the public. However,the circular economy of Northeast Area is in the initial phase, and needs taxationsupport policy urgently. Therefore, the paper is divided into five parts and expoundsfrom theory to practice on the basis of sequence.The first part is introduction, and gives an overall summary of the paper. Firstly, itintroduces the reasons of studying this field. That is, it is urgent for the whole country todevelop circular and it is more urgent for Northeast Area. The Northeast Area has madegreat contribution during the grown-up period of new China. However, it faces thedifficulties of reform of the traditional industry and natural resources drain. Our countrymust deliver corresponding taxation support. Then it introduces the research course andmethod, as well as the importance, difficulties and innovation.The second part introduces theory, which is the basis of the overall analysis.Firstly, it introduces the concept of circular economy, and points out the manifestationways of taxation support in the circular economy. Then it points out the relationshipbetween circular economy and taxation support, which is the development of circulareconomy needs taxation support and taxation policy can be better off. Finally, it is themodel analysis of mechanism that the taxation support affects the circular economy.The third part combines practice, and points out the development of circulareconomy in Northeast Area needs the taxation support of the government. At first, itpoints out the bottlenecks of sustainable development in Northeast Area. Then it makesintroduction of the present development in three provinces-Liaoning, Jilin, HeilongJiang,respectively, on the basis of which, the necessity of taxation support is analyzed inNortheast Area. However, from the present viewpoint, both the taxation policy ofrelative circular economy in our country, and one in Northeast Area, display theweaknesses or don't exist at all.The forth part introduces the experiences of foreign countries. The developedcountries in the post-industry period, introduce the circular economy early, and take thetaxation support on its development. The paper displays the policy of America, Holland,and Japan etc., and points out the foreign experiences can't be used directly, and shouldbe combined with China's reality and Northeast Area's reality.The fifth part proposed countermeasures and recommendations, which mainlyinvolves taxation imposition, tax expenditure, and the bettering of taxation deliverysystem, as well as special taxation policy on circular economy development inNortheast Area.