近年我国在增值税、企业所得税、消费税、资源税等方面,陆续出台了30多项促进能源资源节约和环境保护的税收政策,起到了显著效果。但随着经济的快速发展,能源资源环境与发展的矛盾也越来越突出,在此背景下,需要从总体上把握和系统考虑构建促进节能减排的税收政策体系,加快形成可持续发展的循环经济。 In recent years, China has issued more than 30 tax policies on value-added tax, enterprise income tax, consumption tax and resource tax, which have promoted the conservation of energy and resources and environmental protection, and have achieved remarkable results. However, with the rapid economic development, the contradiction between environment and development of energy resources is becoming more and more prominent. Under this background, it is necessary to grasp and systematically consider building a tax policy system to promote energy conservation and emission reduction and accelerate the formation of a sustainable development Circular Economy.