A long period of time,as the reason of the huge consumption of resources and the cost of environmental damage,China's economic development cost is 25 percent higher than the average cost of the world,of which environmental pollution accounts for a very large proportion of environmental pollution has become the main obstacle of China's socio-economic sustainable development.As the characteristics in externalities quasi-public goods of environment, emission reduction needs the government to play a greater role in the regulation and control,and government regulation in economic instruments will undoubtedly provide a wide range of choices.In all of the economic means,the importance of fiscal and taxation policy is very obvious.Use of fiscal and taxation policy reasonably, not only conducive to economic growth,but also plays an irreplaceable role for environmental protection and pollution control.What is more,research on taxation policy and the relationship between pollution reduction is not only benefit to the deepen the development of environmental protectiontheory,pollution control theory and the theory of fiscal revenue,but aslo is an important practical significance to make timely adjustments and improve our current financial and taxation policies,to implement the strategy of sustainable development better, to construct environment-friendly, resource-saving and harmonious society.In this paper,the main contents include: The first part is the introduction, including the issues,literature review and the essay structure and innovation points. Part II is divided into fiscal policy to promote energy-saving emission reduction fiscal policy design concept , including definition of the energy-saving emission reduction,fiscal policy design concept, the factor of infecting company's energy saving and emission reduction. Part III analysts the status of implementation of China's energy saving and emission reduction and the status of fiscal and taxation policy.Part IIII is the study of pollution emission reduction policy options model.Part IV is introduction of energy saving and emission reduction policies and taxation of foreign experience and enlightenment.Part V is construction of China's energy saving and emission reduction system of fiscal and taxation policy policy recommendations in further long-term..Part VI is conclusion .The innovation of this paper is mainly reflected in: economics, energy and resources on theory, theory of public goods and externality theory, based on the principal component analysis and correlation analysis of gray excavated factors affect energy conservation and fiscal policiesfor the correlation between energy saving, in order to analyze the fiscal policy of promoting enterprise energy conservation problems and the way to improve.In addition, through the summary of the advanced experience of foreign energy saving, to provide a reference value that it proposed the financial and taxation policy in promote energy saving and emission reduction capabilities of enterprise .The main conclusions of this paper is in three areas - fiscal policy, tax policy and pricing policy, the current situation of our country. These suggestions express as : how to tax on energy saving and emissions reduction related adjustments, increase the tax penalties to pollution acts, give tax incentives for acts to promote energy saving measures, to use legal means to strengthen the mandatory charging policy and so on. |