Study On Energy Incentive Tax System Under Climate Change

With the increasing of China’s energy supply and demand contradictions and environmental issues, energy security crisis, environmental pollution and global climate change has become a major constraint affecting the economic and social development. Despite the change management system to promote energy development is relatively slow, but a strong force of the inevitable trend of economic development and foreign energy tax reform has to take further fiscal and economic policies to reform the energy industry, provides a good environment. Stimulating fiscal and taxation systems in the promotion of energy conservation and rational development, promote the optimization and upgrading of industrial structure, environmental protection, sustainable development as one of the main tools of the national macro-control has a unique regulatory function. In this context, China’s energy system of tax legislation, has a very great theoretical and practical significance.The first section of this article by the global energy reserves and consumption, energy market failures and the impact of climate change on human development analysis of the need for an energy tax legislation; Chapter2provides an incentive the meaning of the taxation system, including the energy tax defined, function, performance; the Chapter by comparing the foreign experience in the energy tax legislation as well as the fourth chapter of the analysis of the status quo of China’s energy tax legislation, explore in Chapter conducive to China to cope with climate change and sustainable development of the energy tax legislation mode.