The Research On Energy Tax System: General Theory·Experience·System Improvement

Along with the rapid-growing economic, people's living condition has been improving rapidly. Accompanying that, it appears the sharp contradiction between supply and demand of energy, the unreasonable structure of energy, the serious waste of energy, the inefficient use of energy and the energy pollution problems. In China how to resolve the energy dilemma has become one of the most pressing issues. In comparison with other means, taxation, as an important tool for the state's macroeconomic control, has special functions in promoting sustainable development. Simultaneously the application of taxation is also an important component of the energy policy in many countries. Energy taxation system is formulated and implemented by the state which is involved in the energy exploration, production and consumption. It is helpful to save energy and protect environment. Energy tax system enriches tax's functions. It has important social and economic significance because it not only plays a role in the efficient use of energy and the protection of the ecological environment, but also fully embodies the two core principles of tax revenue: fairness and efficiency.The thesis is divided into five chapters. The first chapter, introduction. It briefly introduces the background and significance of subject and reviews the former researches on energy tax system. The second chapter, general theory of energy tax system. It includes the definition and the mechanism of energy tax system. The third chapter, foreign energy tax system and enlightenments to our country. This part introduces the characteristics and development of foreign energy tax system, and Sweden is analyzed as an example of the effect of energy tax system. The experience and lessons are undoubtedly important to China's energy tax system. The fourth chapter, evaluations of China's current energy tax system. It Introduces and analyzes the current energy-related tax system, and the necessity and feasibility to improve the energy tax system in China is discussed, too. The fifth chapter, policy proposals to China's energy tax system improvement. On the basis of analysis above, the thesis proposes the overall plan and suggest original tax be adjusted and energy tax be levied.