The Fiscal And Taxation Policies To Raise The Capacity Of The Shanghai Energy Conservation And Emissions Reduction

Energy saving and Emission reduction is not only the request of "Scientific Outlook on Development" but also a basic national policy of China Nowadays, China is in the challenge situation of that. During "the eleventh five years’ development" period, the Energy Consumption Per unit GDP might be reduced at least 20% and the pollution emission reduction might be 10% or more. Policy of finances and tax is one of the most important ways of national macro-control. It should encouraged and supported for Energy saving and Emission reduction. There hare varies tools, which is strong enough for macro-control, of the policy, like general investment, tax, Government procurement and systematic the price of environment and so on which bring good effort. If an activity is good for Energy saving and Emission reduction, policy should support that and give out the encouragement. Oppositely, all the activities should be limited.Shanghai is the object of thesis with the topic, this thesis focuses on how to maintain and complete the policy for Energy saving and Emission reduction. It summarizes the theory which is relevant with Energy and Emission reduction; concludes and study from the good experience globally and describe the status of Energy saving and Emission reduction in China and the relevant policy. Base on that, it can be studied of the characteristic of these relative policies. Furthermore, the advantage or disadvantage of the policy is all covered. It has been stated that the combination of policy of encourage and policy of restrictions; setup the system of "Specifically allowance"; loose the limitation o tax policy. Meanwhile, it analyzed the status of in Shanghai, addresses the detail plan for that. There are several suggestions are stated at different side, like the investment, tax preference and Government procurement like so on with meaningful theory and implementation.