Fiscal And Tax Policies On Enterprises Energy-saving And Emission Reduction

In the 14 years between 1995-2008, China's total energy consumption increased from 1311.76 million to 2.85 billion tons of standard coal, an average annual increase of 5.70%, energy consumption growth is slower than the overall GDP growth at the same period, the per GDP energy consumption shows a downward trend. However, compared with other countries, one of China's per GDP energy consumption is much higher than other countries, energy efficiency remains to be further improved. Second, China has been maintained due to the coal-dominated energy consumption structure, pollutant emissions, particularly CO2 emissions increased dramatically, to bring enormous pressure on the ecological environment. In fact, since the 20th century,80 years, the government has understood that energy issues will be the constraint on economic growth. In 2006, "Eleventh Five-Year Plan," 2007 "a comprehensive energy reduction program of work" and 2008 "The Central Government Work Report" repeatedly emphasized that the building of a resource-saving and environment-friendly society where a benefit resource-saving price and fiscal policies. From the long-term development perspective, maintaining sustained economic growth, adjust and optimize the industrial structure, improve energy efficiency and reduce emissions by all countries Economic development consensus. Therefore, the study how to give full play to the role of fiscal policy, regulation and control and guide the enterprises from the past "high-yield, high consumption and high pollution" to "high-yield, low-cost, low-pollution" approach to development is undoubtedly important theoretical significance and practical significance.The article is divided into five parts:The first part is the introduction, including the issues, literature review and the essay structure and innovation points.PartⅡis divided into fiscal policy to promote energy-saving emission reduction theory of analysis, including energy-saving emission reduction fiscal policy design concept, the external solutions and the promotion of energy-saving emission reduction policy system and so on.Part III is researched on the status of energy-saving emission reduction of companies in Shandong province, including business research; the current implementation of fiscal policies in Shandong Province as well as the effects of policies conducted an assessment.Part IV is divided into fiscal policies to promote energy-saving emission reduction in international comparison, including the promotion of energy-efficient fiscal policies to promote the reduction of fiscal policy and the International Experience and so on.Part V will be arranged for the promotion of energy efficiency improvement of fiscal policy, including policy objectives, principles and specific policy recommendations.The innovation of the article as follows:First, for enterprises to design the questionnaire, Shandong Province to carry out energy-saving emission reduction research, to obtain first-hand information; second, the energy-saving and emission reduction fiscal policy, to conduct a detailed theoretical analysis, the article and provide a theoretical basis for policy recommendations.Lack of the article is:First, the lack of further statistical and quantitative analysis, not quantitative analysis, fiscal policy in the enterprise decision-making in energy-saving emission reduction impact; second is due to data constraints, the lack of state enterprises before and after the introduction of energy-saving emission reduction policies investment behavior of the comparison.