Utility Analysis And Improvements Of Fiscal And Taxation Policies In Energy Conservation And Emission Reduction

Energy conservation and emission reduction are the only route to pursue comprehensive, balanced and sustainable development in the Chinese economy, as well as the power source of promoting economic transformation in various countries. In recent years, China has a rapid development in economy, nevertheless, consuming enormous energy resources and polluting the ecological environment. This energy-intensive growth mode has brought severe environmental burden. To speed up economic transformation process, energy conservation and emissions reduction are our inevitable choice.The fiscal and taxation policies are significant means in leading energy conservation and emissions reduction work. Based on further studying in the driving mechanism, functions and applicability of energy conservation and emissions reduction, this report used Weishan County as an example, analyzed the energy-saving performance in Weishan County’s factories and its executable policies; revealed the problems and deficiencies in overall, operational and specific aspects; affirmed the role that current fiscal and taxation policy played; in the meanwhile provided some feasible suggestions in a certain perspective.This report is based on field study and emphasized the combination of theory and practice. It used several research methodologies such as field study, case analysis and comparison analysis to interpret the influence of current fiscal and taxation policies to factories and enterprises in Weishan County. Afterwards, it listed and assessed the current policies in energy conservation and emission reduction. Meanwhile, through comparison with developed countries, this report analyzed the deficiencies in Chinese current policies in energy conservation and emission reduction work. To realize the ambitious energy-saving target, this report proposed several strategies: firstly, increasing supports in industrial transformation; secondly, reforming the current tax system with the introduction of carbon tax; thirdly, perfecting reasonable fiscal revenue accounting system; lastly, completing the tax constraints mechanism with encouragement and punishment.