随着世界资源性危机和生态环境的极度恶化,理论上和实践中以循环经济模式代替传统的经济发展模式成为必然选择。然而循环经济模式的特点和发展方式要求经济发展具有极高的技术含量。作为政府掌握的调控经济手段的税收政策,应该在推进技术创新、推进循环经济模式发展方面发挥其独特的作用。 With the world’s resource crisis and the extreme deterioration of the ecological environment, the replacement of the traditional mode of economic development with the model of circular economy has become an inevitable choice both in theory and in practice. However, the characteristics of the circular economy model and the development mode require that the economic development has a very high technical content. As a tax policy controlled by the government to control economic means, it should play its unique role in promoting technological innovation and promoting the development of circular economy.