Taxation Policy Research On Promoting Energy-Saving And Emission-Reduction In China

In recent years, China’s economy has maintained sustained and rapid growth, energyconsumption increased significantly and the environment problems gradually emerged. Thesustainable development of economy and ecological environment has become the focus ofChina’s present development and reform, and it’s also a global issue of common concern to thecountries around the world. Energy-saving and emission-reduction is undoubtedly an importantstrategic measure for governments to ensure sustainable development. China has introducedvarious measures, including tax policy, to govern the environmental issues and promoteenergy-saving and emission-reduction, but the result isn’t satisfactory. Tax policy can play asignificant regulate role in energy-saving and emission-reduction. However, China’s tax policy isnot perfect, which is largely affected the progress of energy-saving and emission-reduction. Thepaper uses the theory and methods of economics, firstly, it describes the tax policy theoreticalbasis of promotion for energy-saving and emission-reduction, analyses the relationship of taxpolicy and energy-saving and emission-reduction; secondly, it introduces the current situation ofChina’s energy-saving and emission-reduction and the tax policy for energy-saving andemission-reduction. It confirms the effects of the policies and sums up the defects of thesepolicies at the same time; thirdly, it introduces some developed countries’ tax Policies inpromotion of energy-saving and emission-reduction, and sums up the experience for our country;finally, it proposes some suggestions on the tax policies for energy-saving andemission-reduction, including the reform of resources tax, the levy of environmental tax, theimprovement of preferential tax and the construction of coordinated sets of measures.