Research On The Tax Law System Promoting Development And Utilization Of The Renewable Energy In China

A Scholar have pointed out:"In today’s world, the economy is national strength, energyis the foundation". However, since the end of the last century, the world has faced such aproblem: economic development initiates increasing energy demand, while there is a shortageof the traditional energy supply and the price is rising. In view of this, how to solve the energysupply shortage problem which restricts economic development becomes a subject thatcountries must face. On the other hand, the environmental pollution, climate change and otherissues that leaded by using traditional energy have become increasingly prominent, thecontradiction between environmental protection and economic development is becomingmore and more sharp. How to overcome the difficulties, achieve the balance of sustainabledevelopment between the economic, social and environmental is becoming the major issuethat we urgently need to deal with. In this context, renewable energy is getting countries’ highattention due to its clean, sustainable characteristic, treated its development as the way ofsolving problems mentioned above. Governments generally adopt fiscal, financial, price, taxand so on many kinds of means to motivate the development of renewable energy. In theseincentives, tax method has its unique advantages, more worth for our further discuss becauseof its more legality and stability etc.The writing introduced foreign tax law systems of development and utilization ofrenewable energy firstly, and then analyzed China’s reality. The author try to find out theproblems of current tax system, and puts forward some suggestions according to the mainobstacles that China is facing in development and utilization of renewable energy in researchmethods of law, economic and multidisciplinary. Contributing to promote the improvement oftax law system of development and utilization of renewable energy is the purpose of thiswriting.The first part will briefly introduce the renewable energy. The purpose of this part is tointerpret the concept of the renewable energy, and clear its the connotation and denotation.Secondly there will be some discussions of the importance of renewable energy and thefurther meaning for China to develop renewable energy. At the end, introduce the status ofdevelopment and utilization of renewable energy in China.The second part will argue the effect of tax law system on promoting the developmentand utilization of renewable energy and describe the tax means’ unique advantages compared with financial, price, and other means.The third part will introduce the tax law system in other countries. Based on analyzingthe tax law system in the world’s forefront of the renewable energy development such as theUnited States, Germany, this session focus on figuring out the advantages and experience ofthe tax law system, in order to provide reference for china in this field.The fourth part will analyze and investigate our country’s tax law system, from thecurrent tax law on renewable energy to the traditional fossil energy these two aspects, andclarify the deficiency of our tax system in terms of promoting renewable energy development.The fifth part will suggest how to improve our tax law system for promoting thedevelopment and utilization of renewable energy. Firstly, this part will discuss the generalidea-encourage renewable energy by positive tax incentive and restrict the traditional fossilenergy by reversal tax restrictions and make tax law’s regulation run through the reproductionprocess of energy products, then put forward some improvement suggestions based on thegeneral thought.