The overall plan on the test zone of circular economy in Qaidam area of Qinghai province" provided approval by the State Council on March 15, 2010, which was the second regional recycling economy program after Gansu Province. As the largest circular economy area, its success would have far-reaching effects. As the basic means of government regulation, the taxation would play very important role in the development of recycling economy. The establishment and improvement of green tax policy would be the effective means to impel the construction of circular economy test zone in Qaidam area.

The new urbanization relies on the reorganization of the key elements of production, including land, labor and capital. The existing urban-rural dual land system in China created the single model of land urbanization. In addition, the unfair allotment of the land income created many social issues related to stabilization, harmony and environment. Therefore, taking the opportunity of the marketization of rural collective profitable constructive land, constructing urban-rural land transfer system is important to solve the urban and rural land partition and promote the development of new urbanization, which including land development rights aimed at land use controlling, assisting the transforming function of the local government, and through the market regulation to realize the reasonable disposition of rural land resources.

The building of a resource-saving and environment-friendly society has become one of the important tasks in China, which makes for promoting economic, culture, social, and ecological civilization development in accordance with the overall arrangements for the cause of Socialism with Chinese characteristics. The layout of the strategy of development priority zones is conductive to realize the goal. According to the strategy of development priority zone's special ecological protection requirements of the Northwest Ethnic Regions, the paper holds that it should be build up the special green fiscal transfer payment mechanism in the region. It designs specific framework to ensure the implementation of the strategy of development priority zones.