循环经济作为环境保护、资源节约型经济发展新模式,其实质是一种生态经济、高效经济,而税收则是促进循环经济发展的重要经济手段之一。本文认为,在进行税收政策设计时,首先应考虑税收遵循的基本原则、税收政策调整的基本着眼点、税制变迁的路径选择等相关问题,然后才能找出符合我国国情的促进循环经济发展的税收对策。 As a new mode of environmental protection and resource-saving economic development, circular economy is essentially an eco-economy and an efficient economy. Taxation is one of the important economic measures to promote the development of circular economy. This paper argues that in the design of tax policy, we should first consider the basic principles of tax compliance, the basic focus of tax policy adjustment, the path of tax system changes and other related issues, and then we can find a tax that fosters the development of circular economy in line with China’s national conditions Countermeasures.