A Study On Promoting Enterprise Energy Conservation And Emission Reduction Of Tax Policy

In implementing the scientific concept of development, building resource-saving and environment-friendly society in the context, the promotion of their crucial importance of energy conservation, and this is very concerned about the industry in our country, a major issue. Tax policy as a national macroeconomic regulation and control of an important means to promote Chinese enterprises in the process of energy conservation to play its due role and is a tax theory researchers should look into.China's current and future to ensure economic, social and sustained steady and rapid development, energy conservation and environmental protection is very difficult task, and the situation are enormous. In order to alleviate the pressure on the development of complete energy saving tasks, encourage enterprises to develop and improve energy conservation tax policy without delay.Micro-enterprises as economic entities, is the successful completion of our energy conservation mandate. In this paper, development of energy conservation and improvement of the current corporate tax has made some theoretical explorations. This article on tax policy to promote enterprise energy conservation related research based on comprehensive analysis, relying on Sustainable Development, Externalities and Pigouvian tax theory, Yao Su alternative theory, neo-classical investment theory, theory of the double dividend hypothesis and so constructed policy options for energy saving model, demonstrated to promote the business energy tax reduction means is the most effective means of economic constraints and incentives, followed by energy saving in developed countries learn from the successful experience of tax policy, Based on our national conditions and the status of energy conservation tax policy, from a tax on energy saving and emission reduction targets for the realization of maneuverability made policy recommendations.The research method, this paper uses qualitative and quantitative analysis, theory and empirical analysis and comparative analysis. Chapterâ…¢and the environment by looking for tax years Statistical Yearbook, get a lot of data to analyze the current situation of China's pollution emissions; And identify the current and previous Chinese enterprises to promote enterprise energy conservation tax policy, Collection of resources tax, consumption tax, corporate income tax and value added tax and corporate tax revenue related to energy conservation and other data, Using simple linear regression model and correlation analysis on China's current energy conservation for businesses to test the effects of taxation, the conclusion reached in our country to these taxes there is still much room for improvement. Chapterâ…£by locating the foreign tax system to promote enterprise energy conservation measures, and these successful measures comprehensive comparative analysis of tax policy for our energy saving to provide experience for the formulation of reference.Improve our energy reduction in the tax policy proposals, the proposal to establish and improve the overall environmental tax system, the introduction of green taxes; Striving to reform resource taxes and energy consumption tax, resources tax and consumption tax to expand collection of reference and increase resource tax and energy consumption tax rate; Improve corporate value-added tax and income tax incentives business energy conservation, technological innovation terms; Changes in development thinking, accelerate the development of recycling economy, strengthen the prevention and control of environmental pollution, energy conservation enterprises to strengthen law enforcement.