循环经济实质是一种生态经济,而财税政策则是促进循环经济发展的重要经济手段之一。目前我国发展循环经济的财税政策仍不够系统,可从循环经济的实践层次即企业、企业群落、社会三个层面,构建和完善我国发展循环经济的财税政策。 The essence of circular economy is an ecological economy, and fiscal and taxation policies are one of the important economic measures to promote the development of circular economy. At present, the fiscal and taxation policies for developing circular economy in our country are still not systematic enough. We can build and improve the fiscal and taxation policies for developing circular economy in our country from the practical level of circular economy, that is, enterprises, business community and society.