Study On Enterprises Energy-saving Emission Reduction Tax Policies

Accompanied by sustained and rapid development of China's economy and resources, environmental issues become increasingly prominent, the associated problem of energy-saving emission reduction has become the focus of widespread concern. Tax policy is the important method for nation to readjust macroeconomic and guide industrial development; Enterprises are the key to successfully achieve our nation's aim of energy-saving emission reduction. The essay analyzes the tax policy which promotes enterprises energy-saving emission reduction.The article first analyzes the background and significance of the study. The study of past researches is consist of the research history of environmental tax policy, the analysis on theory of energy-saving emission reduction, the tax formulate principle of energy-saving and structural adjustment of China's tax policy on present. In the analysis of existing tax policy of energy-saving emission reduction, the essay use a model to get the effect of tax policy implementation: taxes relates enterprises energy-saving emission reduction have much room to improve, through enterprises operation flows: resource exploitation stage - resource flows stage - the production stage - production flows stage - waste treatment stage to states the effects of the existing tax policy in detail. Using the view of "limited benefits rational person" to analyzes the reason of the problem. Finally, using foreign energy-saving emission reduction experience in the implementation of tax policies and combined with China's specific national conditions, tax policy formulate principles to give some advices to perfect our nation's enterprises energy-saving emission reduction tax policy.This article collects, organizes data of enterprise energy-saving emission reduction and tax policy to analyze the correlation and regression analysis between them and determine the energy efficiency of our nation's existing tax policy of enterprises energy-saving emission reduction, then, through the enterprises operation flows analysis to reveal points which need to the perfect and give some advices on it.