Abstract: In December 2007,ChangZhuTan Urban Agglomeration was approved as the reform experimental zone of resource-efficient and environment-friendly.To development the circular economy in the CZT, the tax system reform must be mainly manifested to the urban agglomeration. Pilot rights of regional tax policy must be combined with the region's natural resources, environmental resources endowment, in order to improve on the key tax advantage of resources for the tilt, induced by the industrial structure, promote the development of circular economy.

Key words: circular economy, resource-efficient and environment-friendly, resource tax, value-added tax