Since the reform and open policy, along with the economic and social development, the energy and environment problems have becoming more and more serious. Although the government has continuously increased its investment and policy implementation to protect the environment and to save energy and reduce emission, the energy efficiency is much lower than that in developed countries. Land and mineral resources keep losing. Air pollution becomes increasingly serious, so is the wastes disposal. Therefore, how to solve the energy and environment problems has become the focus of the whole society. Environment conservation and energy saving will be a major task we have to face and deal with for a quite long period. 2010 is the last year of the eleventh five-year plan, the first year of promoting the development of the twelfth five-year plan and also an essential year for us to complete the various tasks of energy saving and emission reduction, which need further increase the implementation of active fiscal policy.Starting with the present situation of energy saving and emission reduction and financial and tax policies in our country, with reference to the measures taken by some developed and developing countries and based on the problems and defects that exist in the fiscal and tax policies in our country, this article, from the two aspects of energy saving and emission reduction, presents a financial and tax policy framework to promote energy saving and emission reduction. It also puts forward the related measures and policies from the different perspectives of the government, society and the market subject for their reference.It's a complicated and enormous project to carry out this policy, which includes levying new taxes, perfecting individual taxes, the improvement of accounting methods of fiscal revenue and setting up related expenditure items, all of which should be gradually carried out on the basis of keeping the overall tax level unchangeable. In this case, it will be good for the competitiveness of the enterprises and also give flexible guidance to the tasks of energy saving and emission reduction, and then finally help realize the harmonious development of society, economy, energy and environment. |