| Biofuel is an important renewable energy. In response to challenges of internationalimbalance between supply and demand of energy, and the increasingenvironmental pollution, biofuels have constituted one of the largest source ofliquid fuels production growth in the world in the21st century.Bioethanolproduction accounts for75percent of the global biofuels production.However, inChina, the fuel ethanol production is still unable to meet the domestic demand, andthere is a huge gap between supply and demand.With the current development speed,it is very difficult to achieve the annual production goal of10million tons by2020as planned.In order to enhance the enthusiasm of fuel ethanol enterprises and makefull use of production capacity, the corresponding support policies should beintroduced as soon as possible.In this thesis, focusing on biofuel ethanol, theoretical analysis on non-grain basedethanol industry’s fiscal policy and policy design are carried out, and then thepolicies designed are simulated. Based on these, suggestions for optimizing the fiscalpolicy are presented. Major research results and innovations achieved are as follows.(1) The systematic analysis of the factors affecting the design of fuel ethanolindustrial fiscal policy is carried out.Using the externality theory, the policies need inthe industrial chain for the biofuel ethanol industry are derived.Then, applying theclassical model in a novel way, the policy network for the biofuel ethanol industry isbuilt from the perspective of industrial chain. The interactive relationship amongnetwork subjects is described, with the influence mechanism of this interaction onpolicy design discussed. Also, the Howlett and Ramesh’s theory on policy tool isused to categorize and analyze the current policies in China’s three exhibition phasesfor the biofuel ethanol industry, according to the categorization of voluntary type,mandatory type and hybrid type.In the next step, based on theory research, thesystematic analysis of the factors affecting the design of fuel ethanol industrial fiscalpolicy is carried out.(2) The fiscal policy framework for fuel ethanol industry is designed. By comparing the experience of policy support in some main countries with better ethanol industry,such as the United States, Brazil, the European Union and other countries.It isconcluded that fiscal and tax policies are the inevitable to develop the industrial, andthe choice of policy tools used is according to their actual needs. Finally, from theaspects of strengthening complementary policy tools, emphasizing the hybrid policytools, better support for the production of non-grain based ethanol, the fiscal policyframework is designed.(3) The fiscal policies designed are simulated and evaluated. For policy evaluation,the computable general equilibrium (CGE) model for biological fuel ethanolindustry is built.Then, according to the latest extension of the input-output table, theChina’s Macro SAM table of2010are constructed.Based on this macro-SAM table,through reasonable industry subdividing and industry merging, a subdivision SAMtable of24departments is prepared. The policies for the biofuel ethanol industry arequantitatively evaluated based on two scenarios using CGE model built above.(4) Fiscal policy recommendations to promote the fuel ethanol industry developmentare proposed based on the results. The results show that increasing the subsidy for fuelethanol production will increase output of fuel ethanol more than for non-grainplanting. Nevertheless, it decreases resident incomes. At the same time the impact onmacro-economic is different. Based on the findings, we propose that Chinesegovernment exert complementary fiscal policy tools, rich fiscal policy supportmeasures, further support for non-grain feedstock cultivation techniques andproduction technology innovation, improve the proportion of ethanol in automobilefuel and expand the use range of fuel ethanol.
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