Research On Taxation Law Incentive System To Innovate Use And Development Of Energy Source

China is a major energy consumer. Catching up with the United States in2010withregard to the energy consumption, China has now been the largest energy consumerover the world. However at the same time, the energy consumption structure is notthat reasonable, i.e. the energy is with low technology and the contradiction betweenthe supply and demand is increasingly prominent, all of which have severely affectthe energy safety of China and are in need of development and utilization innovation.Due to the relatively high cost and low market efficiency, the energy innovationshall be supported by national incentives and incentive of tax law thus comes intobeing for its unique advantages and becomes a powerful incentive measure.For now, there exists no systematic legal system of energy tax but taxes relating tothe energy, which can be referred to in the laws and regulations with regards tovalue-added tax, consumption tax, corporate income tax, etc. and integrally serve asthe tax incentive and the energy innovation. How can such legal system of energytax better play a regulatory role? What are the contradictions and deficiencies ofsuch legal system? What needs to be improved? Whether it is in necessity toestablish a more sound legal system of energy tax? Whether it is in need to enact specialized legislation on the energy tax? All of which are calling for discussion andresolution.There are now some documents published about the research conducted for theincentive system of the energy tax, which have not only explained the system of theenergy tax in the view of finance and economics but also put forward somesuggestions. However such explanations rarely lay more emphasis on tax law overthe practice and are lack of the research of the legal doctrine, especially the analysison the law-oriented taxation principle and the unique advantage of the tax regulation.Even though the Research on the Legislation of Energy Tax under the View of theSustainable Development wrote by Yajuan Jiang has systematically explained thelegislation of the energy tax from the perspective of tax law and sustainabledevelopment and given the author a lot of inspiration, it does not define thedifference between the concepts of the legal system of energy tax and the energy taxlaw, resulting in the ambiguity of the conceptions.Based on the analysis of the current situation of the development and utilization ofthe energy and the demand for energy innovation, combing the inherent advantagesof the tax regulation, this article tries to introduce the legal system of energy tax andanalyze the connotation and extension of the legal system of energy, for a more cleardefinition. In the meanwhile, it will theoretically support the legal system of energytax from the perspective of ecological environment value theory, the theory ofenergy security and tax regulation theory. Besides, it will also raised theshortcomings of such system after systematically summarizing and elaborating therelating regulations on the legal system of the energy tax. Comparing the legislationsof the energetic legal system of the United States, the European Union and Japan anddrawing on the relevant legislative experience, it will provide some guidance to thelegislation of China re the legal system. Finally, based on the efforts to makeeffective regulation, it will systematically state the improvement of the legal systemof energy tax of China from the perspective of the perfection of the current legislation, introduction of the energy-saving resource agreements and the legislationof energy tax.There are three innovations of this paper. First, it defines and makes differencesbetween the conceptions of the legal system of the energy tax and the energy laws,avoiding the confusion of relevant conceptions existing in the current publisheddocuments. Second, it clearly put forward characteristics of the taxes with specificpurposes of the energy tax legal system and the establishing of a financial system, i.e.a-fixed-sum-is-for-a-fixed-purpose system for the income the energy tax. Finally, itbrings up of applying Energy Conservation Voluntary Agreement into the legalsystem to improve the flexibility and effectiveness of the energy tax regulation. Inthe meanwhile, due to the limited capacity and time, there are also someinadequacies, such as not combing tax laws with financial laws and stating theincentives of the legal system of financial taxes to the development and utilization ofenergy from the view of the financial return and financial transfer payments.