The Research On System Of Energy Taxation In The Mode Of Recycled Economy

Since 21^st century, China has been facing even severer energy and environment situation. Coupled with the limited domestic and foreign energy reserves and environmental sustainability, the imperative thing should be done is to develop recycled economy vigorously under the guiding ideology of scientific concept of development.The purpose of this study focuses on "energy-environment-economy" issue. The change from traditional mode to the circular mode needs the innovation of government, enterprises and the public. From the government's point of view, this paper tries to establish and improve energy tax system, with a view to promoting recycled economy development.This study does deep researches in both theoretical and empirical ways. In theory part, analyzes the content, effect, mechanism of the energy tax system and makes the scientific and integrity definition of the energy tax system, uses taxation structure optimization theory in analysis of energy taxation. Through retrospect and comparison of China and foreign countries' energy tax, find China's existing problems in energy tax and give the path to construct energy taxation in the theoretical sense. In empirical part, using the most detailed and newest data of 2002 country input-output table and popular policy simulation tool, computable general equilibrium model (CGE model), measure and analyze energy tax influence on China's economy.Theoretical research results specify the general direction for the reformation of energy tax system at the macro level. Empirical research results give the specific impact of energy tax to China's economy at the micro level, and propose that energy tax rate set at 70% can promote the health of steady development.The final conclusion of this paper is: promoting process of the recycled economy from concept to practice needs targeted energy tax policies that address all aspects of the production cycle process; establishing recycled economy needs reforming of tax system timely, and introduction of new taxes, such as fuel tax, property tax and land idle tax; energy tax rates enacted at a certain level can promote the recycled economy development.