Research On The Tax Policy Of Constructing Modern Energy Industry System

Energy is the development of social security and the power of economic soaring. In recent years along with the continuous development of Chinese economy, the importance of energy shows up more and more, and the problem which the production and consumption of energy caused have become the focus of attention of the parties, the oil crisis, and the greenhouse effect, and the deteriorating ecological environment alarm repeatedly. Economic development cannot be cost with sacrificial environment, and changing the old energy production and consumption patterns and breaking the previous fossil fuel energy using patterns which become the general trend of future energy development. Therefore, promoting nuclear power, hydropower, solar energy, wind energy and other renewable energy development, and building new modern energy industry system is imminent.A modern energy industry system, which is not only need the technical innovation, and the adjustment of energy structure, but also need tax policy support. Our country existing tax policies on value-added tax, customs duty, enterprise income tax and other taxes to modern energy industry are related to tax support, but there are still some deficiencies. Therefore, it is necessary to go from the practical point of the view, and then to research and analyze the existing tax policy. It should combine the results of the analysis and the construction of modern energy industry system closely, then we can improve present practical suggestions about the tax policy of supporting for the construction of modern energy industry system.This paper starts with the Chinese current energy situation, and then analyzes our country existing conventional energy reserves and consumption. The aim of the analysis is to announce the problems of Chinese main energy supply and consumption further. The government regulation plays an important role on Chinese energy problems, so tax intervention has certain inevitability. According to Chinese modern energy industry system characteristic, the modern energy industry can be divided into new energy industry and energy industry, and tax policy measures should control the whole modern energy industry system in accordance with developing of new energy industries and regulating the conventional energy industry. This paper analyses the tax policy of the new energy supply and demand, and the conventional energy supply and demand policy measures, then we found that the existing policies and measures in the construction of modern energy industry system has certain stimulative effect, but it lacks of a unified system, and all kinds of modern energy industry system to build stimulative effect did not achieve the desired effect. Then, the article analyzes the energy tax policy of the United States of America, The European Union and other developed countries. At last, we can get some related inspiration from our country's own development situation and other countries experience of tax policy, and then we can put forward ideas to tax proposals of modern energy industry system's construction. This paper focuses on tax proposals of modern energy industry system's construction, and because tax system of our country's energy provisions scattered, and the strength is insufficient, it should improve the taxation policy from many angles. First of all, we should establish and improve the system of tax law, with legal height requirements and standardizing tax on energy development; secondly, from the angle of modern energy supply to improve the existing related taxes, to expand of new energy supply, to regulate of conventional energy supply; thirdly, it should improve from the point of view on the modern energy demand, to promote the needs of new energy and energy saving products and equipment, to improve the market competitiveness, to the growth in demand for modern energy industry system development; forth, supporting related policy measures. which can improve the overall role of the modern energy industry. Perfecting tax measures will make balance development of new energy and conventional energy, and gradually establish a modern energy industry system.