促进循环经济发展的财税政策研究

【作者】 周生军；

【导师】 孙开；

【作者基本信息】 东北财经大学 ， 财政学， 2007， 博士

【摘要】 自工业革命以来，人类社会、经济发展日新月异，物质财富急剧增长。但不幸的是，人类经济活动一直沿袭“资源→产品→消费→废弃物”的单向流动的线性过程，导致了对资源的大量消耗、对环境的严重破坏，社会公害事件层出不穷，引发了人们对资源与环境问题的重新思考。如何实现可持续发展是目前世界广为关注的问题。循环经济作为一种符合可持续发展思想的经济增长模式，是对传统线性经济模式的根本变革，包括生产和消费过程的整个经济系统形成“资源→产品→消费→再生资源”的闭环式物质流动，根本目标是促进生态系统与经济发展的良性循环，实现国民经济的协调、持续发展。简而言之，循环经济能够实现资源利用最大化与污染排放最小化，它已经成为世界各国经济发展的首选。近年来，瑞典、丹麦、德国、美国以及日本等发达国家纷纷大力发展循环经济或建立循环型社会。长期以来，我国一直以“地大物博”而自豪，但传统的线性经济发展也使我国自然资源日益减少，生态环境日益退化，经济社会持续发展受到严峻挑战，迫使我们不得不考虑经济增长模式的转型。借鉴国际经验，循环经济作为一种新型的高效生态经济模式，是解决资源与环境问题、实现可持续发展的必然选择。“建设节约型社会、发展循环经济”是我国“十一五”规划的一项重点内容，它为我们描绘出了发展循环经济的宏伟蓝图。然而，循环经济具有公共产品属性，仅靠市场自身这只“看不见的手”不能实现，必须依靠政府这只“看得见的手”进行扶持，其中，财税政策被证明是行之有效的政策手段。当然，除财税政策之外，还必须构筑法律、融资、核算、技术等循环经济发展所需要的政策环境。在论文结构体系安排上，除第1章导论以外，按照研究内容侧重点的不同，全文大体可以分为三大模块：第一模块是理论基础部分，包含第2、3、4章，内容涉及循环经济相关理论、政府职能创新和财税政策效应，为研究促进循环经济发展的财税政策奠定理论基础；第二模块是国际借鉴部分，包含第5章，主要研究比较各国在循环经济发展中所采取的具体财税政策，总结提炼其存在的共性及对我国的启示；第三模块是政策建议部分，包含第6、7、8章，这是论文的重心所在，由于循环经济的发展离不开政府的大力扶持，这部分内容就是研究如何通过优化支出政策、调整税收政策以及协调其他政策来促进我国循环经济的发展。各章节具体内容介绍如下：第1章“导论”。简要阐述了论文的选题背景与国内外对此问题的研究现状，确定了论文的研究思路与结构安排，介绍了文章的主要观点与创新之处。第2章“循环经济的理论分析”。分析循环经济的一般理论，总结我国循环经济的发展现状及存在问题，指出进一步发展的必要性。循环经济是一种以资源的高效利用和循环利用为核心，以“减量化、再利用、资源化”为原则，以低消耗、低排放、高效率为基本特征，符合可持续发展理念的经济增长模式，是对传统的粗放型经济增长模式的根本变革。尽管我们在循环经济发展方面已经取得了一定的成绩，但目前存在的问题也不少，因此，当前及今后一段时期我国仍应采取有效措施着力发展循环经济。第3章“循环经济发展与政府职能创新”。介绍政府职能的一般理论，研究市场经济与循环经济下的政府职能定位。在传统市场经济条件下，企业与社会经济行为都追求利润最大化，企业的具体经济行为很少关心甚至不关心外部成本或社会成本，致使产生外部负效应，导致市场失灵，循环经济的发展是解决这一问题的有效途径。与循环经济发展要求相适应，政府职能也必须实施同步创新。第4章“循环经济下的财税政策效应分析”。分析财税政策对循环经济的作用机理及循环经济下的财税效应，比较不同政策手段对循环经济发展的影响作用。财税部门作为国家重要的宏观经济调控职能部门，在支持循环经济发展的过程中，责无旁贷，也大有可为。正确运用财政支出和税收政策，一方面可以对那些保护环境、节约资源的经济活动发挥鼓励引导作用；另一方面可以对那些损害环境、浪费资源的经济活动起到限制阻止作用，从而实现经济、环境和社会效益相统一。这是正确运用财税政策促进循环经济发展的理论依据。第5章“各国发展循环经济的财税政策比较”。分别分析德国、日本、美国、荷兰以及其他若干国家在发展循环经济的过程中所采取的财税政策，包括财政补贴、财政信贷、征税政策、税式支出等政策手段，对各国循环经济的发展所起到的巨大推进作用。总结各国发展循环经济的共同经验，可以得出对我国发展循环经济的有益启示。第6章“我国发展循环经济的支出政策优化”。研究循环经济下财政支出的着力点、提出财政支出的改进措施。正确运用财政支出政策，不仅可以通过对财政资金的重点配置来解决经济产业结构问题，而且可以间接地起到示范效应，引导社会资源的合理流向，促进资源节约型、环境保护型企业发展。现行支出政策对循环经济的发展既有正面影响，也有负面影响。针对当前财政支出政策对循环经济发展的不利影响，下一步我们应首先确定财政支出扶持的重点，然后从优化财政支出结构、完善绿色采购制度、扶持生态农业发展、“绿化”税式支出政策等角度，采取具体措施，促进循环经济发展。第7章“我国发展循环经济的税收政策思路”。研究循环经济下税收政策调整的着力点、遵循原则及具体设想。正确运用税收政策这一经济调控的杠杆，可以促进科技进步、资源节约以及环境保护，从而促进经济和社会全面、协调、持续发展。本章从税收政策的一般理论出发，重点对于循环经济下税收政策所应遵循的原则、税收政策调整的基本着眼点、现行税制变迁的路径选择等相关问题进行了系统研究，对我国现行税制进行实证分析，据此提出促进循环经济发展的税收政策调整思路，以及保证税制实施的有效征管机制。第8章“我国发展循环经济的相关政策配合”。研究构筑促进循环经济发展的法律、融资、核算、技术等政策环境。循环经济的社会发展机制建构是一项复杂的系统工程，需要有各部门、各行业的合作与协调。当前这项工作的核心，就是健全循环经济发展制度和法律保障，加大政府金融政策支持力度，建立绿色国民经济核算体系，研究技术创新生态化的可行之路，构筑促进循环经济发展所需的完善的政策支撑体系。更多还原

【Abstract】 Since the industry revolution, mankind social and economic development changes everyday with the sharp increase of substance wealth. Unfortunately, mankind economic activities always follow an one-way linear process of "Resources→Production→Consumption→Waste", which causes a great quantity of resources to be consumed and environment to the grave damage, the community public and hazardous events emerge in an endless stream, and initiates people to rethink the problem of resources together with environment. How to achieve sustainable development is a world-widely concerned issue nowadays. As a kind of economic growth pattern, circular economy is the fundamental change to the traditional linear economic pattern, which fits the thought of sustainable development. In circular economy, the entire economic system, including production and consumption process, follows a closed substance circle of "Resources—?Production—?Consumption—?Recycling resources". The fundamental target of circular economy is to promote the virtuous circle between the ecosystem and economic development, and to achieve the coordinated and sustainable developing of national economy. At its simplest the circular economy can be described like this: a maximization of resources and a minimization of pollution, which has become the first selection to develop economy for every country in the world. Recently, the developed countries, such as Sweden, Denmark, Germany, the USA, or Japan, turn to either developing circular economy or establishing cyclic social vigorously one by one.For a long time, China is proud of its "vast territory and abundant resources". But the traditional linear economy development pattern making natural resources decreasing increasingly, deteriorating ecology environment and leading the economic & social sustainable development to be subjected to serious challenge, all of these ask us to reconsider our economic growth pattern. Learning from international experience, as a new efficient pattern of ecology economy, circular economy can resolve the problem of natural resource exhausting and environment pollution, and it is the only choice to make the economy development sustainable. It is an important content of "the Eleventh Five-Year Plan" to "build a saving society and develop circular economy" in China, which has pledged to an ambitoious blueprint on development of circular economy. However, circular economy has the property of public goods, so we must use the "visible hand" of government to adjust the running of market while we rely on the "invisible hand" of market. Fiscal and tax policy can be proved to be an efficient policy instrument. Besides Fiscal and tax policy, some factors are also necessary to circular economy, such as law, financing, account, technique and so on.The organization of this dissertation is as follows: the first chapter is introduction; then this dissertation is divided into three parts according to the content, the first part is basic theory including chapter 2,3,4, the main content is related to the theory of circular economy, the innovation of government function and the effects of Fiscal and tax policy, this part provide a theory basis for the further analysis; chapter five is the second part, which is international experiences, the main contents is to compare the concrete fiscal and tax policies of other countries which develop the circular economy, we can draw some common features from this compare; The third part is policy implication including Chapter 6, 7, 8, and this is the most important part of this dissertation. Since government supporting is necessary for the development of circular economy, we research how accelerate the development of circular economy through optimizing expenditure policy, adjusting tax policy and coordinating with other polices. The details are as follows.Chapter one: Introduction. It includes a brief introduction on researching backgrounds, current research both at home and abroad to this problem, the researching scheme and arrangement of this dissertation, the main conclusion and innovation points are also provided. Chapter Two: Theoretical Analysis of Circular Economy. In this chapter, I introduce the theory of circular economy, and summarize current state and main problems of our country’s circular economy, then point out the necessity to develop it further in our country. The core of circular economy is to use and recycle natural resources in high efficiency, circular economy follows the rule of "reducing, reusing and recycling", and Its fundamental features are "lower consumption, lower discharge and higher utilization". This is a sustainable economic growth pattern, which has changed the traditional growth pattern fundamentally. Although we have acquired some achievements, problems also exit. Hence, our government should take effective actions to develop circular economy from now on.Chapter Three: Circular Economy Development and Government Functions Innovation. It mainly introduces the general theory of government functions and researches the orientation of the government functions between market economy and circular economy. In traditional market economy, enterprises and society all pursue the maximizing profit, and enterprises rarely care about external cost or social cost. This will result to negative external effect and cause the market to be out of order. The development of circular economy is an effective resolution of this problem. The government must take actions to innovate its functions while the circular economy is developing quickly.Chapter Four: An Analysis of Fiscal and Tax Policies’ effect in Circular Economy. This chapter mainly analyzes the fiscal and tax policies’ action mechanism and effect in circular economy. It also compares different policy instruments’ effects on circular economy. In the process of accelerating circular economy development, fiscal and tax departments have duty-bound and play the tremendous actions as significant government department in macroeconomic regulation. On the one hand, the economic behavior of protecting environment and saving resources can be encouraged, on the other hand, those of damaging environment and wasting resources can be prohibited, on the condition that expenditure and tax policies can be executed appropriately. Thereby, the goals of economy, environment and the social benefits can be achieved at the same time. This is theory foundation correctly to utilize fiscal and tax policies for accelerating circular economy development.Chapter five: International Comparison on Fiscal and Tax Policies in Developing Circular Economy. It analyses separately fiscal and tax policies of Germany, Japan, the U.S., the Netherlands along with else several countries who take in the process of developing circular economy, which consist of fiscal subsidies, fiscal credit and levying-taxes policies and tax expenditure and so on. To every country, these policies play great important role in accelerating their circular economy development. Summing up the total experiences taken by every country in developing circular economy, we may obtain the useful inspirations for developing circular economy in our country.Chapter six: Optimization on expenditure policies for developing circular economy in China. The contents include where public expenditure is used and how to improve public expenditure in circular economy. The right application of expenditure policies not only can resolve the industrial structure of economy by means of allocating the financial funds stress, but also can indirectly make the demonstration effect, guide social resources to the right direction, and accelerate the development of businesses of resources saving and environment protecting. The current expenditure policies not only have positive effect but also have negative effect on developing circular economy. In view of the harmful effect to the circular economy development of present expenditure policies, first of all, we ought to fix the stress of expenditure supporting. Then, we may take concrete measures to accelerate circular economy development, including optimize the expenditure composition, improve the green purchase system, support the ecological agriculture, "green" the tax expenditure and so on.Chapter seven: Thinking on tax policies for developing circular economy in China. The contents include the focus, the following rule and the concrete concept of tax policies regulation in circular economy. Handling the economic leverage of tax policy rightly may accelerate the development of science and technology, the economization of resources and the protection of environment, thereby can achieve the sustainable development of economy and society. This chapter sets about the ordinary theory of tax policies, lay stress on studying systematically the following rule, the fundamental focus to regulate, the reformative route of tax policy in circular economy and so on. Based on the empirical research on the current the tax system of our country, the paper proposes the way of regulating tax policy which can accelerate the circular economy development, along with the effective mechanism of levying and administering tax which can insure implementing the tax system to run.Chapter eight: Coordination of interrelated policies for developing circular economy in China. The contents research into establishing policy environments for developing circular economy, such as law institutions, financing, auditing and technology. The social mechanism construction of circular economy development is a complex systematical engineering, which need all departments and all industries work together with harmonization. At present, the core of this work is to put up the consummate policy system for accelerating the circular economy development, including improve laws and institutions for circular economy development, enhance the government support of finance policy, establish the green national economy calculation, research the feasible route of ecological technology innovation and construct a complete system of policy support which can accelerate the development of circular economy.更多还原