Power source is the base of the national economic growth, and it also can be the main driving force of sustainable development on socioeconomic. As the non-stop development of socioeconomic and the demands of energy are increasing, the specificity of power source became a decisive part when considering about the sustainable supply of energy. In the consumption structure of energy in China, petroleum takes the second part of importance, and goal is the first. In this time, when the industrial economy is developing in a quick tempo, the oil industry is a indispensable part of economic development, it promotes the industrial development, being related to the national economic, political, military security, since above reasons, the strategic place of oil in energy is distinguish day after day. But as the quick development of our national economic, the contradiction between supply and demand increased, the domestic oil mining has already could not fulfill the demand of consumption, in that case, the import of oil is increased too. The demand of oil in the future is still increasing during the development of industrial economic, though the internal storage of oil is limited, with the result of contradiction expand, this situation will be a big threat of the security of national oil even the security of the country. In order to keep the quick tempo of economic development, realize the sustainable economic development, it is necessary to take the strategy of sustainable energy development. Seen by current time, the most important thing is to take measures to make sure of the oil security, raise the production of oil, get the resource of oil aboard by cross-border investment, try to use the techniques of energy saving and reduce the consumption of oil, besides these, a sound strategic oil reserve system should be build for the steady supply of oil resource.Oil resources in the national economic and social life has an important strategic position, as a non-renewable nature of the special commodity, if only rely to the market adjustment, it is difficult to achieve the reasonable oil mining, sufficient oil supply, stable prices of oil, an effective oil consumption, and it is also difficult to promote effective energy alternative technologies for oil development and use. Therefore, the government must base on the regulation of market, try to regulate the areas without market regulation, make the "visible hand" of the government play its role effectively, coordinate with the market, make up for inadequacies of the market so as to protect the country's oil security. How the Government to achieve this objective? It needs the help of a series of policy measures. Financial and tax policies is the most effect policy of these measures. The oil industry can not develop without government regulation, guidance and support, the direct support of financial policy, including financial capital investment policy, financial subsidy policy, government procurement policy, etc., and taxation policy is used to provide indirect support, through tax incentives policy effects on the oil-producing companies or consumers. Each policy measure can be used in different area and the result is different from each other, based on the characteristics of the development in the oil industry and the role of financial policy, give full play to the effect of financial policy in the oil security strategy, and combine these two policies work together to promote China's oil security implementation. This paper takes China's oil security strategy as a framework, with the use of literature, comparative analysis, normative analysis, combining a variety of research methods together, through the analysis and study on oil security strategy at this stage and problems of financial policy, drawing on the safety of foreign oil tax policy support, try to give advices of financial policies support in order to realize China's oil security strategy.Following is the main content:1) Under the background of current situation on oil economic, mentioned the significance, ideas and innovation of this paper, also put comments on oil security strategy and foreign tax policy support studies.2) Description of China's oil security strategy, the definition of oil security, the analysis of the threat that China facing now and from these contents, built a main frame of the whole research and analysis.3) The current situation and problems of the financial and taxation policy support on oil security in China.4) The reference of foreign financial policy on oil security. Through the description of the foreign financial policy on oil security, conduct a classified research according to the established strategic framework. In order to provide a reference basis for China's oil security financial and taxation policy recommendation.5) The recommendation of China's oil security financial and taxation policy.The innovations of this paper are as following:1) Straightened out and updated the financial and taxation policy of oil security in China on a certain completely level. Before this research, the predecessors'researches mainly are focus on the taxation policy and system on oil security, but just outline without more details.2) Based on the strategy of oil security, analyzed the financial and taxation policy on oil security in China and other countries. The other researches mostly based on countries and types of taxes, got a targeted conclusion about encouraging exploration and development of low-quality oil, and financial policy always be used on the oil storage security, but on the whole, the researches are lack of the content about oil security. This paper classified different financial and taxation policy from different countries and try to relate these contents to oil security.3) According to the frame of oil security strategy, combine the financial and taxation policy together, proposed new suggestion about financial and taxation policy on oil security in China. Ordinarily, this kind of research gives suggestion according to types of taxes, and financial policy does not mentioned about oil security or just related to financial support. So this paper put policy and oil security together, try to give comprehensive suggestion from the angle of protecting oil security. |