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从经济学视角,揭示了资源税对我国西部地区发展循环经济具有很强的促进效应,其机理包括:调节生产要素投入组合以促进循环经济增长模式的建立,以及合理分配资源收益以促进循环经济的发展,进而提出我国资源税税制完善的对策和建议。
From the perspective of economics, it is revealed that resource tax has a strong promoting effect on the development of circular economy in the western region of China. Its mechanism includes: adjusting the input of production factors in order to promote the establishment of circular economy growth mode and allocating resource benefits rationally to promote circular economy And then put forward the countermeasures and suggestions of perfecting the resource tax system in our country.