The 16th National Congress of the CPC puts forward the historical task to an All-round Well-off Society----Chinese economy of 2000 will be quadrupled by 2020. The third Session 16th CCCPC proposes the scientific development view of comprehensiveness, coordination and sustainability and the strategic theory of five planning. Fifth Session of the Sixteenth CCCPC further brings forward specifically that the energy consumption level of working units'GDP will decrease 20% than the end of Fifth Session of the Sixteenth CCCPC and the main pollution's total emissions decrease 10%. In the meanwhile, it proposes the speeding up construction the society of resource-saving type, environment-friendly type and regards the energy consumption as the basic policy to develop the circulatory economy and protect ecological environment. Under such strategic plan, energy problem arouses the extensive attention of all circles in society again.Energy is an important material basis of national economy. Oil is even called the"the industrial blood"and"flowing gold". From the history, every significant breakthrough of human beings to consume energy is accompanied by scientific and technological progress, which promotes the great development of productivity and causes the revolution of productive mode. With the consistent increase of society's economic development level, Chinese economy in the future adds the reliability continuously and the energy's sustainable supply is under rather large pressure. In the meanwhile, the energy structure's optimization, the energy efficiency's increase and how to deal with the energy pollution problem caused by energy consumption are the important task in Chinese mid-long term economic development, which has to rely on the system innovation. In the new reform of public finance and tax system, the opportunities should be seized and the public finance management and tax system should be perfected to bring the various policy tools into the optimal policy effects and guarantee Chinese energy development strategy from the aspect of system. To solve the energy problem having the public property or semi-public property and make the energies'sustainable development drive the economic society's sustainable development are out of question having the theoretical and realistic significance.The thesis consists of five parts. Introduction has the significance of item selection; the research situation and the area to be studied at home and abroad are the background of the thesis. Chapter1 is the theory, which includes Chinese energy status quo, the brief introduction of energy market failure and the energy finance and taxation policy. Chapter 2--status quo. Its main content has the simple carding the current energy's finance policy and taxation system, finds out the problems and reasons. It draws the conclusion that we lack a healthy energy finance and taxation policy system at present and the policy's object is hard to compromise the 3E of economic development, energy use and the energy protection. Chapter 3-- reference. The reference value is offered for Chinese energy policy in the future by means of contrasting and integrating the several mature countries and areas'energy finance and taxation policies. Chapter 4--countermeasures. Relative finance policy is offered respectively in terms of short-term conventional energy's saving (throttling) and the mid-long term recycled and new energy by means of the collectivity thinking of Chinese energy's finance and taxation policy from the analysis of Chinese finance capacity and the particularity of energy profession. In addition, several thoughts are put forward according to the energy supplement optimization, environment friendliness and improving the relationship between center and local areas. |