循环经济税收政策研究

【作者】 史磊；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2006， 硕士

【摘要】 人类在发展过程中，越来越感到自然资源并非取之不尽，用之不竭，生态环境的承载能力也不是无限的。人类社会要不断前进，经济要持续发展，客观上要求转变增长方式，探索新的发展模式，减少对自然资源的消耗和生态系统的破坏。在这种情况下，循环经济便应运而生了。我国的基本国情是人口众多，资源相对贫乏，生态环境脆弱。如果继续走传统经济发展之路，沿用高消耗、高能耗、高污染的粗放型模式，以末端处理为环境保护的主要手段，那么只能阻碍我国进入现代化的速度。从长期角度来看，良性循环的社会应从发展阶段开始塑造，才会得到更快的发展。随着未来工业化、城市化的快速发展以及人口的不断增长，必然要求我国实行循环经济。循环经济不同于资源综合利用、废旧物资回收，环境保护和清洁生产，它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、高效率为特征，符合可持续发展理念的经济增长模式，是对“大量生产、大量消费、大量废弃”的传统增长模式的根本变革。发展循环经济，对于我国提高资源利用效率，缓解环境污染压力，进而实现社会经济的可持续发展，实现人与自然的和谐，具有重大的现实意义和深远的历史意义。循环经济是经济发展的新阶段和新模式，需要各种政策和制度相互协调和配合。目前国际上主要有三类实现手段：制度手段、命令控制型手段和基于市场的经济手段。经济手段是实现循环经济非常重要的手段，包括税收、收费、补贴和押金—退款等手段。税收的性质和职能，决定了它在循环经济的政策体系中有着不可替代的优越性。从经济学原理的角度分析，税收政策在循环经济物质运动的各个环节和循环经济实施的三个层面都有其作用机理。这从理论上证明了税收在发展促进循环经济中的重要性和必要性。循环经济的税收政策应该是一个完整的体系，主要包括资源税、商品税(增值税、消费税)、所得税(主要是企业所得税)和排污税。而且这些税种应该和循环经济物质运动模式——“资源—产品—废弃物—再生资源—最终废弃物”紧密相连：资源税在资源投入环节发挥主要作用；商品税在产品制造和资源再利用环节发挥作用；所得税在整个物质运动过程都应该发挥作用；排污税在最终废弃物处理环节发挥作用。我国现行税收制度是1994年税制改革后确立起来的，在某种程度上体现了节约资源、保护环境的思想，在促进循环经济的发展中起到了一定的积极作用。但是当时国内人士对“循环经济”了解甚少，政府在制定税收政策时并没有将发展循环经济作为一个特定的因素考虑进来。与循环经济税收政策的体系要求相比，税收在资源利用、产品制造、资源再利用、最终废弃物处理各环节均存在着问题。所以，应该对现行税收政策进行改革和完善，使各个税种在相应的环节上充分发挥调节作用，切实有效地促进循环经济的发展。更多还原

【Abstract】 During the process of human development, it is more obviously that natural resource and ecological environmental capability are not unlimited. Transformation of the growth way is necessary to promote human community and economic development while reducing the consumption of natural resource and destroy of ecologic system. Then circular economy comes. Our country’s situation is large population, short of resource and weak ecological environment, which will hinder our modernization if it continues traditional way of development with high consumption, high energy waste and high pollution. In the long run, virtuous circle society should be modeled at the first beginning to accomplish marked growth. As the future industrialization and population increase, circular economy must be implemented.Different from resource comprehensive use, waste discharge reclamation, environmental protection and cleaner production, circular economy is a new economic growth model in accordance with sustainable development concept, characterized by low consumption, low discharge and high efficiency. "Reduce, Reuse, Recycle" is the principle. Circular economy, with the core of efficient and recycled use of resource, is a fundamental revolution, compared with traditional growth model of "large production, large consumption, large abandonment". It has important practical and historical significance.Circular economy is the new period and model of economic development that needs all kinds of policies. At present, there are three kinds of methods——system way, administration way and economic way. Economic way is important to circular economy, including taxation, charge, subsidy and deposit—return. Taxation is prior in circular economy policy system due to its character and function.In terms of economics, taxation has its functional principle in every link of circular economy material motion and three implemental aspects, which proves the importance and necessity of circular economy. Circular economy tax policy should be a complete system, including resource tax, production tax, income tax and pollution tax. These taxes should be close integrated with circular economy model of material motion——"resource-production-waste-recycle-final waste". Resource tax plays an important role in resource-input link, production tax in product and recycle link, pollution tax in final waste process link, and income tax in all links.Our present tax system was laid down in 1994, which has some positive effect in promoting circular economy. But people knew little about "circular economy" at that time, so that they did not take promoting circular economy into account when they improved tax system. Compared with circular economy tax system, there are problems in every link. Therefore present tax policy needs to be improved to fully exploit tax function in promoting circular economy development.更多还原