构建和发展循环经济,离不开政府的支持。税收,作为国家宏观调控的手段,可有效地促进社会资源的有效配置,也是一些发达国家在规范循环经济、保障可持续发展中取得的成功经验之一。一、我国现行税制中不利于循环经济发展的因素分析我国在环境与资源保护方面虽采取了一些税收措施, Building and developing a recycling economy can not be separated from government support. Taxes, as a means of national macro-control, can effectively promote the effective allocation of social resources and are also one of the successful experiences of developed countries in standardizing circular economy and ensuring sustainable development. First, China’s current tax system is not conducive to the development of circular economy factor analysis China has taken some tax measures in environmental protection and resource protection,