財(cái)政政策手段構(gòu)成圖-中英對(duì)照
 
三、武漢市現(xiàn)行財(cái)政政策執(zhí)行情況及存在的問題
就武漢目前采取的支持循環(huán)經(jīng)濟(jì)發(fā)展的政策而言，以青山區(qū)為例，已經(jīng)實(shí)施的財(cái)政政策激勵(lì)手段包括：稅收優(yōu)惠、排污費(fèi)征收、專項(xiàng)基金、財(cái)政補(bǔ)貼、政府綠色采購(gòu)等，而一些效果較好的手段如BOT、TOT籌資模式、排污權(quán)交易制度、環(huán)境稅等，囿于政策和地區(qū)能力的限制，尚未采用。
（一）財(cái)政投入規(guī)模和范圍有限，形式單一
各級(jí)政府通過項(xiàng)目等投入方式，促進(jìn)循環(huán)經(jīng)濟(jì)發(fā)展。但從投入的力度來看，規(guī)模非常有限。以青山區(qū)為例，財(cái)政投入以區(qū)級(jí)發(fā)展循環(huán)經(jīng)濟(jì)專項(xiàng)資金為主，每年由區(qū)財(cái)政預(yù)算安排500萬(wàn)元，主要用于節(jié)能降耗、清潔生產(chǎn)、獎(jiǎng)勵(lì)補(bǔ)助等。而與對(duì)青山區(qū)投資206億元的循環(huán)經(jīng)濟(jì)建設(shè)項(xiàng)目庫(kù)和411億元的地區(qū)GDP，扶持循環(huán)經(jīng)濟(jì)發(fā)展的力度顯得十分微弱。而且財(cái)政投入一般局限于研發(fā)和生產(chǎn)（技改）領(lǐng)域，在循環(huán)經(jīng)濟(jì)產(chǎn)品銷售、使用、服務(wù)、回收、信息傳播等方面作用甚小。另外，財(cái)政資金自身投入不足的同時(shí)，對(duì)企業(yè)資金和民間資本的引導(dǎo)作用也很欠缺，一些能鼓勵(lì)民間資本投入的手段如BOT、TOT等也還沒嘗試采用或用得很少。在財(cái)政補(bǔ)貼方面，僅限于少數(shù)幾種間接補(bǔ)貼，信貸方面也缺乏相應(yīng)的支持力度，影響經(jīng)濟(jì)主體發(fā)展循環(huán)經(jīng)濟(jì)的積極性。
青山區(qū)2009-2011三年內(nèi)各級(jí)政府預(yù)算支助循環(huán)經(jīng)濟(jì)發(fā)展專項(xiàng)資金表
 項(xiàng)目個(gè)數(shù) 資金額（萬(wàn)元）
國(guó)家預(yù)算內(nèi)專項(xiàng)資金 3 1610
省預(yù)算內(nèi)專項(xiàng)資金 19 730
市預(yù)算內(nèi)專項(xiàng)資金 3 110
區(qū)預(yù)算內(nèi)專項(xiàng)資金 9 240
資料來源：此表數(shù)據(jù)根據(jù)調(diào)查青山區(qū)財(cái)政局及發(fā)改委的數(shù)據(jù)整理而得。
（二）稅收優(yōu)惠政策范圍窄，手段直接
促進(jìn)循環(huán)經(jīng)濟(jì)發(fā)展的稅收優(yōu)惠政策主要體現(xiàn)在資源綜合利用方面，涉及的稅種主要是企業(yè)所得稅和增值稅，優(yōu)惠方式主要是減稅免稅�？偟膩碇v，武漢市在執(zhí)行稅收優(yōu)惠政策上可謂不遺余力，對(duì)促進(jìn)循環(huán)經(jīng)濟(jì)發(fā)展起到了積極的推動(dòng)作用。但囿于稅法的規(guī)定，尚有一些屬于綜合利用的產(chǎn)品未納入優(yōu)惠范圍，如武鋼煉鋼制氧產(chǎn)生的富余氮?dú)�、武石化的富余氧氣、青山熱電廠的蒸汽等。目前，這些資源的利用符合循環(huán)利用要求，應(yīng)該列入稅收優(yōu)惠范疇。另外，稅收優(yōu)惠方式主要以減免稅等直接優(yōu)惠為主，較少采用加速折舊、擴(kuò)大扣除項(xiàng)目等間接優(yōu)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