Research On The Fiscal And Taxation Policy For Promoting The Development Of Industry Energy Saving For Growth Of Farmers’ Income

Focused on three major areas of energy efficiency include industrial energy efficiency, building energy, transportation energy efficiency, three areas are greatly significance for the promotion of China’s overall energy conservation. Industrial energy saving as a top priority of the three lead our country to carry out energy-saving.According to the national policy guidelines, the period of "Twelve Five", Jiangxi Province develop " the comprehensive of energy reduction program in Jiangxi" and implement and launched a series of taxation and pricing policies, and actively promote energy conservation, has made a great achievements, but there are some problems still need to be solved. In this paper, in order to perform an accurate analysis of the effectiveness and limitations of current taxation, research to develop more targeted and workable system of taxation and pricing policies to solve the "market failure" problem in the industrial sector to form a government-led, business-oriented, efficient market-driven, pattern of industrial emissions saving of the whole society to participate.In this paper, the research methods used field research, comparison and analysis of quantitative and qualitative. The second chapter comparative analysis of energy production by the status quo and the status of the energy industry in Jiangxi Province, it was be found that there is a serious shortage of energy, the energy required to a large extent dependent on the provinces of supply; and due to the industrial development late in Jiangxi, the industrial base relatively weak, resulting in low energy efficiency of energy supply shortage exists and more serious waste of energy in Jiangxi. On this basis, to reach Jiangxi Province’s "twelve five " target situation is grim, arduous tasks.Currently,the fiscal policy around energy saving investments are mainly budgetary, fiscal incentives, financial assistance policy, financial discount policy, government procurement policies, these policies for promoting energy conservation industry has played a positive effect, but also., there are some questions:1less than the budget funds to be consolidated budget saving of investment funds, the existing special funds, the fund can not meet the huge demand for energy-efficient development support;2small financial reward efforts, enjoy face narrow;3setting goals with subsides has randomness subsidies and unscientific, irrational structure;4product ratio of the current relatively low government procurement of energy-saving, energy-related efforts made the support of enterprises more limited;5local financial support measures to imperfect;6. complicated procedures for financial support funds, corporate underpowered;7enterprise energy awareness is relatively weak;8implement the funds in program is more complicated.In order to play the role of fiscal policy better, on the basis of drawing on international and domestic policy experience, this paper presents the following recommendations:on the one hand, improve the fiscal policy to reduce unit energy consumption levels and improve intensity of pollution.(1) Actively improve the investment budget,and capital efficiency.(2) Develop and improve relevant financial subsidies to reduce pollution and saving incentives.(3) Improve the mechanism of government procurement, give full play to the guiding role of government procurement.(4) establish the incentive and restraint mechanisms of the financial resources; on the other hand improve fiscal policies to promote industrial structure transformation, reducing energy rebound effect, reduce the total energy consumption.(1) The way to break the existing financial funds to support innovative financial support system, improve capital utilization.(2) Establish a research fund to promote the upgrading of industrial structure conversion.(3) Take full advantage of the guiding role of government procurement transformation of the industrial structure.(4) Adjustment government fiscal policy to reduce the negative effects of technological progress on energy produced.(5) By subside and incentive the producer or consumer ways to reduce energy consumption.Through field research, that the implementation of tax policy greatly promoted the development of energy conservation work in Jiangxi, but there are some problems:1The operability policy needs to be strengthened. Resources of concession projects are many and complex, and the provisions of the standard is not uniform among the different types of taxes, difficult operation; the energy management preferential provisions is not clear, affecting the policy implementation; renewable resource scoping is unclear, difficult to grasp the right tax department;2.flawed policies, standards, changes in large, corporate income tax catalog narrow, setting high standards, enterprises enjoy greatly reduced;3.application materials and procedures are complex, high-cost enterprise certification;.policy advocacy and quality of personnel subject to tax strengthened.5. regional tax policies, especially for the less developed regions of tax policy needs to be strengthened.Through in-depth analysis of the effect of policy implementation, on the basis of drawing on international and domestic experience that tax policy should focus on improving the performance of the unit in order to reduce energy consumption, reduce energy rebound effect, reduce the total energy consumption. Specific measure’s include: a tax guide play role in promoting industrial enterprises to reduce energy consumption by optimizing the value-added tax, corporate income tax, excise duty and other taxes;2.constraint with the right use of the tax system, will damage the environment, waste of resources into products. scope of consumption tax;3. Simplified certification process, the use of high-tech industries of tax concessions and other policies to promote internal industrial structure optimization.4. Improve the tax policy to improve energy efficiency and reduce total energy consumption, specifically including (1) improve the comprehensive utilization of resources tax policy. For example, a unified value-added tax and corporate income tax policy standards, the establishment of comprehensive utilization of resources, qualifications recognized scientific management mechanism, strengthen energy management contract requirements.(2) Improving tax incentives renewable resources.(3) Improve the relevant supporting measures to improve the quality of the grass-roots level tax officials...