The Tax Policy Research Of Energy Conservation And Emission Reduction In Industrial Enterprises

With the rapid development of economic globalization, the world energy and environmental issues have become increasingly important. The pursuit of short-term economic development model which is at the expense of the environment is not feasible. Sustainable development requires to satisfy the needs of people in modern time and not to harm the interests of future generations. China’s energy is enough, but we consume enormously every year. The non-renewable resources and the scarce energy become less and less, the reduction speed of renewable resource exceeds its renewable rate. The use of contemporary resources and energy has begun to threat survival and development of the future generations. One-sided pursuit of economic growth makes the environment face a great damage, especially in resource-based industries provinces, such as Hebei Province, in which the environment problem is more prominent. Faced with this grim situation in the resources and the environment, our government proposed energy saving. In recent years, the government increased investment trends and policy support, we completed successfully the intent of the "Eleventh Five-Year" energy-saving emission reduction, and the undertaking of "Twelfth Five-Year" energy saving also has a good start. But in the overall, the use efficiency of energy is still far lower than the western developed countries, and environmental pollution is serious.Tax as an important means of government regulation in economy plays an important role in energy conservation work. Using tax to promote energy conservation is taken by many countries in the world. Experts and scholars are also committed to the research of tax policy about energy conservation. Western developed countries such as the United States, Denmark, Sweden, have formulated special tax for energy and environment. Some of them are much more successful, just like exploitation tax of natural resources and sulfur dioxide tax in the United States; ordinary energy tax, carbon tax and sulfur dioxide tax in Danish; general energy tax, carbon dioxide tax and sulfur tax in Sweden. Western developed countries have formulated a series of preferential policies to encourage energy conservation and environmental protection, such as accelerated depreciation, tax exemption, tax credits, the expense deduction of research and development, in which they have achieved good results. China in recent years issued a series of new tax policies on energy saving too, such as raising the unit tax rate of resource tax and lifting VAT export tax rebate in part of mineral, giving the corporate income tax concession by accelerated depreciation, additional deduction of research and development costs, and reduction or exempt from VAT tax. However, the support of tax policy for energy saving is not enough, there are still some defects, such as the incentives are not in place, the specialized tax is short, the tax burden of resource tax in high pollution and high energy consumption industry is low, the consumption tax is in a narrow range. These are all restricting the advancement of our energy reduction.On the basis of comparing and drawing on advanced foreign practices, the author elaborates improvement recommendations of tax policy to stimulate the saving of energy from national and provincial level. The author put forward that at the national level we should increase the preferential policy in income tax and VAT, maintain preferential policies in the long-term stable state, expand the catalog of concessions, and we should give the corporate project support in energy saving. In provincial level we should do some statistics and survey on energy saving enterprises which are indeed difficult, and give them tax concessions in local taxes. The author elaborates improvement recommendations about the punitive tax policy from levying new taxes and improving existing taxes, put forward the suggestion that we should begin to levy environmental tax; perfect the existing value-added tax, consumption tax and resource taxes. Finally, the author proposes that we should give support and coordinate to energy reduction from the legal, the management and the concept.This paper uses the research methods of combination of the comparative analysis and the inductive analysis, compares a variety of tax policy about energy saving and environmental protection. Taking Hebei Province as an example, the author reflects the current situation of the policy about energy conservation in industrial enterprises, and analyzes the problems and causes which are existed in current policy. Then the author summarizes the operating results and defects. Finally, the author proposes the suggestion of improving the tax policy about energy saving in the industrial enterprises to promote energy conservation and green development.However, in order to maximize tax revenue’s action in energy saving fields, we need do more research, such as the specific design of the various taxes; targeting the industry’s current situation in different parts, how to promote energy conservation on the premise of assuring the economy operate normally. In view of the knowledge of the author is limited, this study is not enough in-depth and comprehensive, some analysis and strategies are also unconvincing. Whether these findings can be utilized, we should do more modification and improvement in the further.