Thoughts On Building Tax System On Energy In China

Energy is the material foundation of human social activities as well as an important issue among the problems of sustainable development. More and more theoretical research and analytical evidences indicate that there is a long existed relationship between energy and the growth of economy. And sustainable economic growth need to be supported by sustainable energy. Currently, with the rapid developments of economy, the living standard is getting improved, but at the same time, some problems occurred. Energy issue become the bottleneck of sustainable, steady and healthy development of economy in China. With the deterioration of energy situation in China, the demand and supply problem of energy is becoming severe, which not only restrict the sustainable development of economy, but have a direct influence on Chinese people's living quality. Global energy crisis and thoughts on sustainable development provide some theoretical supports to the guidance of tax system on energy. The reform of tax system on energy must be based on sustainable development in the future. So , environmental protection and establishment and perfection of tax system on sound exploring and utilizing energy has raised attentions of many social fields. As a important tool of micro control, tax policy has a function in improving energy saving and using which other economic method can not replace. Tax system on energy is constituted and focused on exploring, producing and consuming of energy. What we concern most is the levy of energy tax and perfection of tax category as well as put the idea"energy"into our national tax system, seeking for sustainable development from the tax system. In order to complete the goal of economic and social development and strategy in the new century, in the article the feasibility and necessity have been put forward by having a full understanding of the deficiency of present tax system on energy. Based on the experience we have gained from the western countries on energy tax, we hope we could enforce the reform on tax and regulate and perfect the present tax category as well as take some measures on levying new tax and building and perfecting the tax system on energy in China.The article is divided into seven parts. The first part is the conspectus of energy and the analysis of situations and features and definition summary of energy tax based on the definition of the conception of energy. The second and third part mainly illustrate the feasibility and necessity of tax system on energy, analyzing the theoretical foundation of building energy tax. The forth and fifth part introduce some basic situations of the current energy tax and detailed analyze China's current tax system and problems related to tax policy on energy. The sixth and seventh part is the initial assumption and suggestion on building and perfecting China's tax system on energy by the experiences we have acquired from western countries. Also this part is the key point and the conclusion.The innovations of this article is as followed:1.The definition of tax system on energy based on the theoretical definition of the current conception of energy tax2.New viewpoint on building a theoretical foundation of tax system on energy in China and the analysis of feasibility and necessity3.There are many theoretical viewpoints on how to build and perfect tax system on energy, most of which lack in perfecting the measure itself. After deep analysis and consideration of the issue of tax system on energy, a conclusion is drawn that the constitution and perfection of tax system on energy in China should be divided into constitutional perfection and systematic perfection.Owing to some limited knowledge, there are some insufficiencies in the article which include mainly as followed:1.insufficiency of evidence research:The range of writing is wide and date need is enormous.Owing to the limit time and outlay, some field interviews and investigation and research for a wider range was not executed. So in the aspect of evidence, insufficiency existed.2.insufficiency of the depth of argumentation:Because of the limited theoretical knowledge, there are some deficiency of the depth of research and discussion in the aspect of canonical study, which is the greatest flaw of this article as well as the research goal for the future...