Fiscal And Taxation Policies To Promote Energy Conservation

the production and consumption of the automotive industry have been prosperous, since the reformation and opening, especially in the late 90s'.At the same time, the consumption of petroleum had an explosive growth, which enhanced the dependence of the oil importation. It is a real challenge to the energy security.The problem of energy is becoming worse and worse, if we do not solve it properly, it would definitely curb the development of auto industry which sustainable development could only benefit from the expansion of the recourses exploration as well as energy saving.As a critical factor in taxation system, designing a proper tax will facilitate the success of tax reform. This paper adopts the mainstream ideas on auto tax, doing research on how to build up the auto tax system. At last, I sincerely hope that some of the thoughts and methods would be helpful to the reformation.