Research Of Taxation Reform In Relation To The Development Of China's Circular Economy

Sustainable development for the economic society is one of the harmonious development subjects in contemporary society. 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. Circular economy, the new economy in 21st century, 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. Circular economy is a new economic developmental model that would raise productivity of natural capital, compared with the traditional economic development model that is characteristic of materialization, Circular economy that recycles materials can take better advantage of resources and energies, minimize waste discharge, and reach a harmonious interaction between society, the economy and the environment.However, the development of recycling economy is a new stage and the new model of the economic development, a variety of policies and systems are needed to coordinate and cooperate with each other. At present, the main means such as the tax, control, emission rights, subsidies are used, and the nature and functions of the tax decide its irreplaceable advantages in the promotion of its economic development.The article is divided into four parts:The first chapter for the introduction of the topics on the purpose of this article with a brief meaning; Secondly, with the paper on the content of the theory of literature at home and abroad to carry out a summary and evaluation; Finally, introduce the relevant knowledge of cycling economy and tax system in detail, including the emergence and development of circular economy, the meaning, 3R principle, three levels, the concept of comparison and tax-related system with elements of meaning and structure; chapter 2, a brief introduction of circular economy and tax revenue between the theoretical foundation - the theory of external effects; and say about the research of the advantages and effectiveness of the tax to promote the need for the development of the economic cycle research. from home and abroad, a variety of means (including subsidies, control) and tax revenue by means of a comparative analysis highlights the revenue cycle in the promotion of economic development in an important position, and then make effectiveness analysis about two aspects of rational use of resources and the promotion of environmental protection; Chapter 3 about summarized the development of circular economy in China's tax system and in the development of circular economy about the question of the existence of the tax system; Finally, comminute China's national conditions, design China's tax system to support the cycling economic development ,at the operational level, it is recommended that proper optimization of value-added tax system, improve the consumption tax system, reform resources tax system, promote the tax incentives ad justly of China's current cycle economic development, the introduction of environmental taxes, and improve the distribution system and so on. exploring a number of specific issues to improve China's current tax system to promote cycling economic development.