促进区域循环经济发展财税政策及研究.pdf

摘 要 摘 要 改革开放以来，我国经济持续快速增长，然而，高投入、高消耗、高排放的 传统经济增长方式使我国经济增长与资源环境之间的矛盾日益凸显。如何在资源 环境的硬约束下，选择一条社会、经济、生态、环境和谐发展的经济增长之路， 具有深刻的理论意义和现实意义。为了有效地治理和防止环境污染，我国采取了 法律、经济、行政等多种手段和措施。财税政策作为国家宏观调控的重要工具， 在环境保护和生态平衡方面也发挥了积极的作用。 文章首先在回顾国内外相关领域研究成果的基础上，就循环经济和区域循环 经济的内涵和关系展开了讨论，并对财税政策的作用机理进行了分析，为下文打 下理论基础。然后，通过梳理美国、法国等发达国家的成功经验，归纳出国外促 进区域循环经济发展的政策特点，为我国循环经济，特别是区域循环经济的发展 提供经验借鉴。同时，从实际国情的研究出发，总结出我国现有的促进区域循环 经济发展的财税政策，并对其进行相应的政策分析与评价。最后，在政策建议部 分，主要从财政支出政策和税收政策两方面尝试建立起一个可以促进区域循环经 济良好发展的财税政策体系。如建立专门的环保生态转移支付制度，积极推进“绿 色政府采购”，开征环境税，以及完善现行具有环保性质的税种等。 关键词：区域循环经济 财税政策 环境税制 I Abstract Abstract Since China carried out reform and opening up policy, it has experienced fast economic growth. However, the way of traditional economic growth has made the conflict between economic growth and resource-environment more and more severe in China. How to tackle the problem to make economy, ecology and society develop together more coordinately is a very important problem. Nowadays, China has adopted many kinds of methods and measures of law, economy, and administration. Fiscal and taxation policies have also played the role in the environmental protection as an important macroeconomic regulation and control tool. By reviewing the achievements scholars in-home and abroad have made in relevant fields, the dissertation firstly discusses the theory of circular economy, regional circular economy, and the effective functions of fiscal and taxation policies. This part provides a theory basis for the further analysis. Then, the dissertation compares the concrete fiscal and taxation policies of other countries which develop the regional circular econo