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在此从分析经济社会循环经济发展的体制障碍入手,借鉴了发达国家循环经济立法的经验,为建立和完善适合我国国情的税收制度和经济核算制度提供参考。我国正处于传统产业经济向新型循环经济转变的历史时期。这一时期社会各个领域都在发生着巨大变化,社会经济的发展与自然环境的矛盾日益突出。只有始终坚持人与自然的和谐共处与协同进化,才能推进我国人口、资源、环境的全面可持续发展。尽管我国已颁布相关法律法规,为发展循环经济奠定了一定基础,但是我国现行法律法规中还存在诸多与循环经济理念不相适应的制度规定,对循环经济的形成与发展设置了障碍。
Based on the analysis of the institutional barriers to the development of circular economy in economy and society, this paper draws on the experience of the developed countries in circular economy legislation and provides reference for the establishment and improvement of the tax system and economic accounting system that are suitable for China’s national conditions. Our country is in a historical period when the traditional industrial economy changes to a new type of circular economy. During this period, great changes have taken place in all fields of society, and the contradictions between social and economic development and the natural environment have become increasingly prominent. Only by adhering to the harmonious coexistence and co-evolution between man and nature, can we promote the all-round and sustainable development of our population, resources and environment. Although our country has promulgated the relevant laws and regulations, which laid a solid foundation for the development of circular economy, there are still many regulations in our country that are incompatible with the concept of circular economy in the current laws and regulations, posing obstacles to the formation and development of circular economy.