FISCAL POLICIES ABOUT CIRCULAR ECONOMY BASED ON NE CHINA OLD INDUSTRIAL BASE

Resources & Industries ›› 2011, Vol. 13 ›› Issue (3): 7-11.

• SUSTAINABLE DEVELOPMENT OF RESOURCES CITIES • Previous Articles Next Articles

FISCAL POLICIES ABOUT CIRCULAR ECONOMY BASED ON NE CHINA OLD INDUSTRIAL BASE

LI Shao-ping, SUN Yan-bin, WANG Jia-shan

Received:2010-06-01 Revised:2011-03-28 Online:2011-06-20 Published:2011-06-20

基于东北老工业基地循环经济发展的财税政策研究

李绍萍, 孙彦彬, 王甲山

(东北石油大学石油经济与管理研究所，黑龙江大庆 163318)

作者简介:李绍萍(1964— )，女，博士、教授，主要从事税收理论研究。E-mail: dqlishaoping@126.com
基金资助:
教育部人文社会科学研究规划基金项目(10YJA630148)；黑龙江省教育厅人文社会科学研究项目(11532001); 黑龙江省高等学校人文社会科学重点研究基地项目(JD20110205)。

Abstract

Abstract:

Circular economy is an unavoidable means for the sustainable development of the NE china old industrial base, which is largely depending upon favorable fiscal policies. The current fiscal policies are unfavorable for the circular economy in the NE China old industrial base. This paper analyzes the issues like the pendent mining compensation mechanism, deficient governmental investments, scant fiscal subsidy, missing ecological tax, lacking tax supporting, and unspecific favorable tax, and presents approaches to this issues, attempting to create a good tax environment for developing the circular economy in the NE China old industrial base.

Key words: NE China old industrial base, circular economy, fiscal subsidy, resource tax, ecological tax

摘要：

循环经济是东北老工业基地实现可持续发展的必由之路，财税扶持对鼓励东北老工业基地发展循环经济意义重大。文章分析了现行财税政策不利于东北老工业基地循环经济发展的资源开采补偿机制尚未确立、政府的财政投入不足、财政补贴过少、生态税种缺乏和相关税种支持力度有待加强以及税收优惠缺乏针对性等问题，提出了确立资源开采补偿机制、加大财政投入力度、开征生态税收、强化税收政策对资源的调节作用、增加税收优惠针对性等财税政策改革建议，以期为东北老工业基地发展循环经济创造良好的税收环境。

关键词: 东北老工业基地, 循环经济, 财政补贴, 资源税, 生态税

CLC Number:

F224.5

LI Shao-ping, SUN Yan-bin, WANG Jia-shan.

FISCAL POLICIES ABOUT CIRCULAR ECONOMY BASED ON NE CHINA OLD INDUSTRIAL BASE

[J]. Resources & Industries, 2011, 13(3): 7-11.

李绍萍, 孙彦彬, 王甲山. 基于东北老工业基地循环经济发展的财税政策研究[J]. 资源与产业, 2011, 13(3): 7-11.

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FISCAL POLICIES ABOUT CIRCULAR ECONOMY BASED ON NE CHINA OLD INDUSTRIAL BASE

基于东北老工业基地循环经济发展的财税政策研究

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