The Environmental Tax System Design in Coal Enterprises Based on the Circular Economy

摘要

Coal resource,as a non-renewable resource,is one of the important energy resources in China. Though China is abundant in coal resource,the long-term over mining and misuse of it has accelerated the resource exhaustion,additionally,the pollutants which come from the mining and consumption links has seriously polluted the envi ronment,this is totally against the sustainable develop merit principle. In order to save coal resource and im prove the environment,the circular economy,which can not be separated from the tax policies,should be developed rapidly. This paper,based on the theory of circular economy,will design the environmental tax system from the analysis of tax payment links,tax base and tax rate.