借鉴国际经验完善我国促进循环经济发展的税收政策

摘要

Recycling economy is a new model of sustainable economic growth.In order to promote the development of recycling economy,all western countries adopt different tax means in succession.For instance,Netherlands,Denmark,and Sweden start to levy various environment taxes one after another;the federal government and local governments in the United States respectively start to levy different environment taxes;Japan also levies environment taxes in different segments.Meanwhile,all western countries use favorable tax policies such as accelerating depreciation,tax breaks,and tax credits to encourage the development of recycling economy,constantly afforesting their countries’ tax systems.Based on the learning from these experiences,our country should improve the legislation,reform current tax systems,and start to levy new tax categories to promote the development of recycling economy.%循环经济是可持续发展的新兴经济增长模式,为了促进循环经济的发展,西方各国纷纷采用不同税收手段,如荷兰、丹麦、瑞典等国纷纷开征名目众多的环境税;美国联邦和地方政府分别开征不同的环境税;日本也在各不同环节开征环境税,与此同时,各国纷纷采用包括加速折旧、税收减免、税收抵免等税收优惠政策鼓励循环经济的发展,不断＂绿化＂本国税制。在借鉴这些经验的基础上,我国应完善立法、改革现行税制,开征新的税种,促进循环经济的发展。