Study Of Tax Policy Based On Circular Economy

Since adopting the reform and open policy thirty years ago, the market-oriented reform in economic system has brought dramatic change to Chinese society. However, we have to admit the method our economy increases is extensive and the rapid growth we achieved is at a cost of over-consumption in resources and sever destruction in environment. The sixth plenary session of the sixteenth conference of CCCP issued insisting scientific development, harmonizing between human and nature, shifting economic increasing method, proving developmental quality, and trying to realize a comprehensive, harmonious, sustainable development in a harmonious society. All of these were considered as the major content to construct a harmonious society. It indicates that scientific developmental view has set a new higher request for us to choose the way of circular development, so as to keep a sustainable, highly efficient, and well-worked development in economy. Circular economy is systematical program which needs supports from every field. Promotion and encouragement from our government is the important assurance to develop circular economy. As a major means in macroeconomic regulation and control, tax is admittedly the best option to drive the development of circular economy. So how to make well use of tax policy to achieve this is a question worthy of further study.This article starting with the analysis of the content, features and principles of circular economy, and put forward to the necessity of developing circular economy. Then discussed about policy instruments for promotion of the circular economy, theoretical basis for intervention of tax policies and our country's tax policies; And then give further research on tax policy of promoting development of china's circular economy and put forward to some strategy on tax reform related, and enhancing the function of existing tax policy. Finally starting from an example, the article makes an analysis on how to design taxes to promote development of china's circular economy.The paper aims at providing a set of method system on how to use tax policies and improve current tax system of our country to promote the better development of our country's circular economy. It also aims at providing a basic work for advancing research in relate field...