The Tax Policy System Of Promotion Of Energy-saving

Since reform and opening up, China's economy has maintained sustained and rapid growth, China's comprehensive national strength and people's living standards have been greatly increased. However, with the rapid economic development, energy consumption and pollutant emissions are also significantly increase, the environmental problems gradually emerged and has become the "bottleneck" of the healthy development in China's economic. The increase of energy consumption and pollutant emissions become the factor that my Government must be taken into account when make the policy.In recent years, the Western countries have an introduction of a wide range of green taxes, a number of countries to established a set of green tax system to promote energy-saving and emission reduction, and have achieved good results, which Provide the inspiration of China's tax revenue to promote energy-saving emission reduction policies. Compared to Western developed countries'relatively well of the green tax system, China's environmental tax system is lagging behind. The existing green tax system in China mainly are some environment-related taxes such as resources tax, consumption tax, urban land use tax, farmland occupation tax, urban construction and maintenance tax, travel use tax and so on.June 2007, the State Council put forward the energy saving and pollution reduction targets during the "Eleventh Five-Year". In order to achieve this goal, the revenue as an important economic lever of the government's macroeconomic regulation and control will play a pivotal role. In this paper, we have the premise to aware the theoretical basis in the establishment of the promotion of energy-saving and emission reduction system, understand China's grim situation of current energy consumption and pollutant emissions, and analyze a number of countries in the world to adopt tax policy of energy-saving and emission reduction. Finally, according to China's conditions to propose the tax policy measures of the promote energy saving and emission reduction. Thesis is divided into four parts: the first chapter is the theoretical part of this article, first of all introduce the meaning of energy consumption and pollutant emissions, and analyze the government intervention in the theory of public goods and externality, so recommend institutional arrangements for energy-saving and emission reduction. Chapter II is divided into two sections. Section I, overview the status quo of the current energy consumption and pollutant emissions in China. Section II Analyze the reason why sustainable development called for the establishment of the tax system in the promotion of energy-saving emission reduction as soon as possible, and briefly describe the other relevant policies of promotion of energy-saving and emission reduction in China, but this article is based mainly on tax policy point of view. The third chapter is devoted to the characteristics and overview of green taxes in the Western developed countries, and their content of tax reform. Then analyzes the significance of China's draw. That is, tax policy should pay attention to the role of ecological and environmental protection; step-by-step reform by the green taxation system; design for the green tax system that suit China's conditions; adhere to the green tax revenue be used for other purposes, etc. Chapter IV sets out the current problems on Chinese green tax system, explore and improve the tax policy system of promotion of energy-saving and emission reduction in China.The innovation of this paper lies in the fact that detailed analysis of the influence and exist problems to energy-saving and emission reduction of green tax policies in China. And combined with national conditions, systematical proposed the system of taxation policy to promote energy-saving and emission reduction.