Research On The Finance And Taxation Policy Of Promoting The Industry Of Energy Saving And Environmental

With the sustainable and rapid development of china economy, increasingly severe condition of the environment and resource for the whole country, promoting the development of Energy-saving and Environmental Protection Industry turn into one of the focal questions. In the report of government work of year 2010, Premier Wen Jiabao pointed out that the development of new strategic industries is the major strategic choices to live through the difficult times and attend the level of long-term perspective with international perspective and strategic thinking, make the energy-saving environmental protection industry as a strategic of new industries and devote major efforts to developing energy-saving environmental protection industry with the attention of the party and the country. Fiscal policy is an important mean to national macroeconomic regulation and guiding industrial development. At the same time, enterprises are the key factors for achieving resource conservation and environmental protection goals. Research for the tax policies of energy-saving environmental protection industry and lesson form practical experience of fiscal policies to promote energy-saving and environmental protection industry of developed country, are not only conducive to the development of Chinese energy-saving and environmental protection industry, but also has important practical significance to improve China's current fiscal policy.This article on the basis of a large number of foreign literatures, research the current problems in fiscal policy from the standpoint of promotion of energy saving and environmental protection industry, in order to providing proposal for perfecting fiscal policies and researching and analyzing fiscal and taxation policy about limiting environmental pollution, waste of resources.Under the guidance of the research, this article can be roughly-divided into the following elements:PartⅠ:Introduction. The part firstly gives the background and significance of the writing, then describes the literatures, research contents and methods, and finally describes the innovation of this paper briefly. PartⅡ:Overview of the theory related to taxation.This section first describes the energy-saving environmental protection industry and the importance of development, and on this basis, emphasizing the use of fiscal policy to promote energy-saving environmental protection industry.PartⅢ:The current taxation policies. First a brief analysis of the current status of energy-saving environmental protection industry, and concluded the status and issues about fiscal policy on promoting energy-saving environmental protection industry in China's current development on this basis.PartⅣ:Foreign experience and enlightenment. Analyzes and summarizes the international methods of fiscal policy to promote energy saving environmental protection industry experience, and summarizes the Enlightenment of international experience from financial expenditure, government procurement policies, financial subsidies and tax incentives respectively with China's actual conditions.PartⅤ:Recommendations of Policy. According to the relevant basic principles of fiscal policy, brings forward proposals about improving China's fiscal policy and tax policy of the energy-saving environmental protection industry. Including both encourage and restrict development to promote energy-saving environmental protection industry and also promote the development of tax policy related measures of energy-saving environmental protection industry.