财政政策手段构成图-中英对照
三、武汉市现行财政政策执行情况及存在的问题
就武汉目前采取的支持循环经济发展的政策而言，以青山区为例，已经实施的财政政策激励手段包括：税收优惠、排污费征收、专项基金、财政补贴、政府绿色采购等，而一些效果较好的手段如BOT、TOT筹资模式、排污权交易制度、环境税等，囿于政策和地区能力的限制，尚未采用。
（一）财政投入规模和范围有限，形式单一
各级政府通过项目等投入方式，促进循环经济发展。但从投入的力度来看，规模非常有限。以青山区为例，财政投入以区级发展循环经济专项资金为主，每年由区财政预算安排500万元，主要用于节能降耗、清洁生产、奖励补助等。而与对青山区投资206亿元的循环经济建设项目库和411亿元的地区GDP，扶持循环经济发展的力度显得十分微弱。而且财政投入一般局限于研发和生产（技改）领域，在循环经济产品销售、使用、服务、回收、信息传播等方面作用甚小。另外，财政资金自身投入不足的同时，对企业资金和民间资本的引导作用也很欠缺，一些能鼓励民间资本投入的手段如BOT、TOT等也还没尝试采用或用得很少。在财政补贴方面，仅限于少数几种间接补贴，信贷方面也缺乏相应的支持力度，影响经济主体发展循环经济的积极性。
青山区2009-2011三年内各级政府预算支助循环经济发展专项资金表
项目个数 资金额（万元）
国家预算内专项资金 3 1610
省预算内专项资金 19 730
市预算内专项资金 3 110
区预算内专项资金 9 240
资料来源：此表数据根据调查青山区财政局及发改委的数据整理而得。
（二）税收优惠政策范围窄，手段直接
促进循环经济发展的税收优惠政策主要体现在资源综合利用方面，涉及的税种主要是企业所得税和增值税，优惠方式主要是减税免税。总的来讲，武汉市在执行税收优惠政策上可谓不遗余力，对促进循环经济发展起到了积极的推动作用。但囿于税法的规定，尚有一些属于综合利用的产品未纳入优惠范围，如武钢炼钢制氧产生的富余氮气、武石化的富余氧气、青山热电厂的蒸汽等。目前，这些资源的利用符合循环利用要求，应该列入税收优惠范畴。另外，税收优惠方式主要以减免税等直接优惠为主，较少采用加速折旧、扩大扣除项目等间接优惠手段。
III. Implementation and existing problems of current financial policy in Wuhan,
In terms of the current policy being taken to support the development of circular economy in Wuhan, for example, the Qingshan District, has carried out some incentives of fiscal polices which include tax incentives, sewage charges levied a special fund, financial subsidies, government green procurement and so on. But some of the means which have better effects such as BOT, TOT financing mode, the emissions trading system, environmental taxes, are not yet adopted, due to the constraints of policies and regional capacity.
(A) The Limitation of financial investment size and scope, and the simplicity of financial investment form
All levels of government through the projects and other inputs mean, to promote the development of circular economy. However, from the aspect of the intensity of investment, their dimension is very limited. Qingshan District, for example, the financial input is mainly economy special funds which is use to the development of the district-level circular economy. Each year it is arranged by the district budget 500 million RMB, which is mainly used for energy saving, clean production, and incentive and subsidy, etc. However, compared with 206 billion RMB which is invested to the Qingshan area’s recycling economy construction project library and 411 billion regional GDP, the efforts to support the development of circular economy is very weak. The role of financial investment is generally limited to R & D and production (technical innovation). It has very small functions in the product sales, use, service, recycling, and information dissemination etc. of circular economy. In addition, not only the financial funds investment is not sufficient, also the guiding role of enterprise funds and private capital are shortage. Some means which can encourage private capital investment such as BOT, TOT, have never been used or used a little. In the aspect of financial subsidies, it is limited to a few indirect subsidies. There is also lack of appropriate support in the aspect of credit. All of this will impact the enthusiasm of the economic entities in developing circular economy.
The chart of special funds outlaid by government budgets at various levels used to support circular economy development of QingShan district from 2009-2011
Projects No. Capital amount (RMB)
Special funds in state budget 3 16,100,000.00
Special funds in province budget 19 7,300,000.00
Special funds in municipal budget 3 1,100,000.00
Special funds in district budget 9 2,400,000.00
Sources: data in this chart is obtained through the organizing the data of QingShan district Finance Bureau and the development and reform commission’ survey
(B) The narrow range and the direct means of preferential tax policies
Preferential tax policies which are to promote the development of circular economy are mainly reflected in the comprehensive utilization of resources; the categories of the tax which are involved in are mainly the taxes corporate income tax and value added tax. The preferential means are mainly the reduction or exemption from taxes. Generally speaking, Wuhan City’s sparing no effort in the implementation of the preferential tax policies to promote the development of circular economy has played a positive role in promoting. But due to the regulation of tax law, there are a number of products which are belonging to the comprehensive utilization are not brought into the scope of concessions, such as steelmaking oxygen generated during the surplus nitrogen of Wuhan Iron, surplus oxygen of Wu petrochemical, steam of Qingshan Thermal Power Plant and so on. Currently, the use of these resources meets the requirements recycling use and they should be included in the scope of tax incentives. In addition, tax concessions are mainly the direct benefit of the tax relief. Some indirect incentives are seldom adopted, such as accelerated depreciation, expanding deduction item and so on.
Wuhan City‘s Summary table of the implementation of preferential policies in the comprehensive utilization of resources enterprise income tax in 2011
2014.10.20