On EU Energy Taxes And Its Enlightenment For China

The EU's energy taxes, including fuel taxes, CO₂ taxes, have made significant achievements in terms of economic development, and environmental protection since it was formulated. Firstly, in economy aspects: EU's energy taxes has promoted enterprise innovation in terms of technology and process, and added environmental protection fund and fiscal revenue through increasing taxes on energy. Secondly, in environmental protection aspects, EU's energy taxes has saved energy, improved energy efficiency, and also greatly reduced emissions of pollutants and improved the quality of the ecological environment.It's a very important way to safeguard our energy security by learning from the experience of EU taxation of energy products, curbing the over-heated energy needs, protecting our environment, promoting clean energy use and adjusting energy structure. Our country has yet to form a sound energy tax system, and some energy-related tax policy in China is still in its infancy. The introduction of fuel tax is only the first step to set up energy tax successfully; we must make a lot of efforts.First of all, set up energy tax scientifically and rationally, so as to orient business and consumer's behavior, thus energy taxes has played a role in energy conservation and environment protection. Secondly, balance the interests of the relevant departments, use taxes for specific purposes, so as to ensure financial sources stable and environmental funds sufficient in favor of energy taxes. Thirdly, reduce the negative impact of the implementation of energy taxes, accelerate industrial restructuring and strengthen support and protection of certain industries, especially in terms of damage of the competitiveness. Finally, attention should be paid to the effect of an energy tax .It may affect the interests of all walks of life, and properly handle the issue of human settlements, so as to prevent the implementation of energy taxes bring about some adverse social problems.This thesis can be classified into five sections: the first chapter is introduction to the topic; the second chapter explains the concept of "energy tax" from two perspectives of the connotation and extension, and its relevant theory. The third chapter takes the origin of an energy tax for the beginning and introduces energy taxes in the EU of historical evolution with 2003 EU energy tax directive for defining line, and then analyzes its characteristic, its effect in perspective of environment, economy and society, and its development trend; the fourth chapter relates to the current condition of China in this field, analyzing the deficiencies and implementation of the fuel tax law. The fifth chapter uses EU as a resource of reference and provides some advices and enlightenment for China.