Study On Promoting Energy-saving Emission Reduction Fiscal Policy

Survival and development is a topic for century. It not only ran through the whole road in the twentieth century. It also becomes global topic in the 21st century. Environment is an objective existence that human beings depend on. As human beings have created culture, they also have produced series of environmental problem. Today, China's economy had a sustained and rapid development, so as the social undertakings. However, the cost of this growth is too excessive so as the conflict between economic development, the energy resources and environmental are becoming increasingly acute. The energy waste, excessive consumption and environmental pollution are particularly prominent. It is in great relationship with the unreasonable economic structure, fast consumption of resource, no keeping up with the changing of the mode of economic development. After proposing the targets of the energy saving and pollution reduction by the "Eleventh Five-Year" Plan, how to promote the economic and social quality of growth, how to steady pushing the pace of energy-saving and emission reduction became into the most important work of government. We need administrative and legal both and economic means to control the energy saving and the emission reduction. Tax which is an important policy tool in economic adjustment plays a irreplaceable role for achieve the energy saving targets.This paper centers on optimization of promoting energy-saving emission reduction fiscal policy. In this paper, Marxist economic theory, Deng Xiaoping Theory and Jiang Zemin's "Three Represents" as the guide to the scientific concept of development as a guide, take the reference of the results of the new institutional economics and base ourselves on China's socialist primary stage of the specific national conditions. I made some comparative analysis, qualitative analysis, quantitative analysis and other methods on the research. This article lists the tax policy which is used to adopt energy saving by developed countries and analyzes existing energy conservation tax policy in China. Proposed the policies to encourage energy conservation proposals from the resource tax, value added tax, consumption tax and corporate income tax. At last, explain how to improve fiscal policy to support energy conservation and related facilities.