Energy Tax Legislation Study Under The "Fair Value" Target

As China's energy supply and demand contradiction and the environmental problem growing, the energy security crisis and environmental pollution have become the one of the most important restraining factors which affect economic and social development. Although the management system for promoting energy development is still relatively slow, the inevitable tendency of economic development and strong impetus of foreign energy tax reform, have provided a favourable environment for further adopted fiscal and economic policies to reform the energy industry. Tax policy with energy tax as the main body,as one of the main country macro-control tools, has a unique regulatory function on energy conservation and reasonable utilization, optimization and upgrading of industrial structure, environmental protection and sustainable development. In this context, China's energy tax legislation system research, has great theory and practical significance.Of course, in legislation of a law, the first problem is to clear the guiding ideology, namely actually which legal value(s) as the guidance for legislation activities. Domestic and foreign experts and scholars have their own unique views on the connotation and extension of the legal value, but no matter what kind of understanding, all views potentially contains a kind of necessary value goal, namely: the law's fair value. From the world practice of tax legislation, regardless of changes in national policy orientation, the fair value of the tax legislative activity is always one of the most fundamental standards or guidelines. Thus, fair value guidance to energy tax lawmaking activitiesis due to the righteous. However, the fair value of tax legislationthe traditional understanding doctrine is vague in traditional doctrine, and be confined to the fair tax burden between taxpayers, often neglecting fair relations between state leviers and taxpayers in collection and payment of tax revenue and reasonable use. The result must be a serious weakness of fair value guidance to energy tax legislation practice. The performance of legislation and legal application, is that energy tax rules is not perfect, and the inequities in energy tax implementation is aggravating.Therefore, this paper tries to clarifies the connotation of fair value and its Guiding significance in energy tax legislation with a national background and status quo of theory study, to indicate the direction for energy tax legislation. Then, with using the advanced experience of oreign energy tax legislation for reference, the paper tries to carry out a systematic research on the domestic energy tax legislative model, and develop and optimize the energy tax law that suits national conditions. From four aspects with energy tax levy elements, the tax collection authority, the rational tax use constraint mechanism and the tax incentive safeguard measures, paper endeavors to find out optimal design and choice to meet policy needs, such as, achieving public financial management functions, improving energy efficiency, reducing the pollution of the environment and ecological destruction, promoting social and economic sustainable development, reducing negative impact on all kinds of market players and consumers, protecting taxpayers' lawful ratepaying rights and fair tax use rights.The innovation of this paper is that, first, it clarifies the connotation of fair value errors in traditional tax legislation theory, expands the connotation of fair value, and clears the connotation of fair value, witch not only includes the fair tax burden between taxpayers(traditionally said to the horizontal and vertical fairness ), but should also include a fair relationship between state leviers and taxpayers (Tax levier collects tax use tax in accordance with law; taxpayers pay taxes according to law, and equally share tax benefits.). Second, by taking a shared construction as a platform among the design of energy tax elements, the restriction of tax collection authority, the rational tax use constraint mechanism and the tax incentive safeguard measures, the two levels of connotation of fair value will coexist in energy tax legislation construction models.