文档介绍：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。关键词:循环经济,税收,循环经济税收政策体系ABSTRACTDuringtheprocessofhumandevelopment,’Ssituationislargepopulation,shortofresourceandweakecologicalenvironment,whichwillhinderourmodernizationifcontinuestraditionalwayofdevelopmentwithhi曲consumption,,plishmarkedgrowth,Asthefutureindustrializationandpopulationincrease,,wastedischargereclamation,environmentalprotectionandcleanerproduction,ords/Icewithsustainabledevelopmentconcept,characterizedbylowconsumption,lowdischargeandhi曲efficiency.‘'Reduce,”,、vi也thecoreofefficientandrecycleduseofresource,paredwithtraditionalgrowthmodelof“largeproduction,largeconsumption,largeabandonment'’.Ithasimportantpracticaland№,therearethreekindsofmethods——-systemway,,includingtaxation,charge,subsidyanddeposit--,taxationhasitsfunctionalprincipleineverylinkofcirculareconomymaterialmotionandthreeimplementalaspects,,'Cetax,productiontax,etaxandpollutiontax,Thesetaxesshouldbecloseintegratedwimcirculareconomymodelofmaterialmotion一一“resource—production-waste·recycle-finalwaste”.Res