A Tax Policy Study On Promoting The Development Of Energy Conservation & Emission Reduction

At present, Energy conservation and Emission reduction in our country is grim and painstaking task. Of the total energy volume, China is the world's second largest energy producer and consumer, and is also the world's largest coal producer and consumer. From view of energy using energy, There is a serious waste in energy development and consumption process in China. From view of environment, there is more serious environmental pollution in China, and a lot of pressure in emission reduction and governance.In China Energy conservation has become an important and urgent task in the economic and social development. and our country attaches great importance to that. construction of ecological civilization, Saving energy resources and protecting the ecological environment of the industrial structure, Growing consumption patterns, cycle economy should be expanded, renewable energy share was increased, discharge of major pollutants and effective control and the ecological environment quality improved greatly. This is China's basic policy related to the immediate interests of the people and the survival and development of the Chinese nation.Energy conservation and Emission reduction with "market failure" and "information asymmetry" of the characteristics, relying simply on the market can not fully solve the energy saving and Emission reduction, so that need the support of the Government tax policies. Such as the USA, Denmark, Germany and other countries support more prominent tax policy. These countries save Energy, not only start earlier, but that are involved in tax policy continue to follow-up, greatly promoted the development of energy conservation. China's tax policy in the energy saving of the above rather late, a lot of promotions of energy conservation tax policy are not perfect, remain need further studied and introduced.This paper is based on the theoretical analysis of Energy conservation and Emission reduction, by studying their current situation status and tax policy, compare to Energy conservation and Emission reduction in other countries.To find our energy reduction problems, and learn from foreign experience, then propose simple Tax policy proposals.