循环经济是建立在物质不断循环利用的基础上的新经济发展模式,是我国实现可持续发展和建设资源节约型、环境友好型社会的必然选择。然而,发展循环经济需要国家和政府大力的财政和税收政策的支持。本文主要探讨促进我国循环经济发展应该采取什么样的财税政策。一、循环经济的概念对于循环经济这一概念最早可以追溯到20世纪60年代,当时美国经济学家肯尼斯?鲍尔丁提出这样一个观点:宇宙飞船是一个孤立无援、与世隔绝的独立系统,靠不断消耗自身资源存在,最终将因资源耗尽而毁灭,而要想延长寿 Circular economy is a new economic development model based on the continuous recycling of materials and an inevitable choice for our country to achieve sustainable development and build a resource-saving and environment-friendly society. However, the development of recycling economy requires the support of the state and government’s tremendous financial and tax policies. This article mainly discusses what kind of fiscal and tax policies should be adopted to promote the development of circular economy in our country. First, the concept of circular economy The concept of circular economy can be traced back to the 20th century, the early 60s, when Kenneth Baldin, the U.S. economist, put forward the view that the spacecraft is an isolated and isolated independent system , By constantly depleting its own resources, will eventually be depleted due to the destruction of resources, and want to extend life