Study On China's Energy Tax Reform Under The Concept Of Sustainable Development

Concept of sustainable development is widely recognized today, energy conservation and environmental protection is increasingly becoming the focus of the government. China's current energy situation is not optimistic, has restricted the economic and social sustainable development. Taxation as an important means for government intervention in the economy, in the promotion of energy conservation and the sustainable use of energy on economic instruments can not substitute it with other functions. But China's current legal system of energy taxation is not systemic and independent, there are insufficient both in the legislative system itself and the tax effect, still needs further improvement. Concept of sustainable development of energy tax legislation reform with guidance, the paper put the energy tax legislation reform under the context of sustainable development, combined with China's national conditions and the experience of foreign sources of energy tax legislation discussed the road of the legislative reform of China's energy tax.This article is divided into five parts. The first part is concept of sustainable development of energy tax legislation reform with guidance. The part of the first expounded the theory of sustainable development, and then analyzes the constraints of sustainable development of our current energy situation, and finally made our way to the sustainable development of energy tax legislation reform, which leads to the problem. The second part is the basic theory of energy tax. This section describes the theory of energy taxes. First of all, through the domestic and overseas academic's theory on the energy tax and the distinctions between other taxes, given the definition of energy tax. Second, from the perspectives of economic and legal existence of an-energy tax discussed the theoretical basis for this paper provides a theoretical support. Finally, this paper discussed the role of energy tax impact. The third part is our evaluation of existing energy tax legislation. This section based on our current energy tax legislation, describes the evolution of energy tax legislation, current legislation, legislative evaluation and the feasibility of legislative reform of energy taxation. The fourth part is the foreign energy tax legislation experience. Firstly, this paper analyzes the European Union, Japan, the United States and China's energy strategy. Secondly, through the process of foreign sources of energy tax legislation, the main national legislation as well as the overall trend outlined in three foreign energy tax legislation gives the legislation on foreign energy tax assessment. Finally, gives the inspiration of the energy tax legislation reform according to the foreign experience. The fifth part is the proposals of China's energy tax legislation reform. First, from the macro energy tax proposed legislative reforms in China principle and mode selection. Second, from the micro elements on energy taxes, taxes related to improving the related measures to support three specific policy recommendations are given.