Research On The Fiscal And Taxation Policy Of Building Energy Efficiency

The serious environmental pollution resource supplies in our country,in order to implement the strategic goal of sustainable development,slow down our the energy crisis,energy conservation work has become a key project of our country’s future development.As one of the areas of energy conservation in China,building energy efficiency(BEE) is still in the initial stage of development.Therefore,promote the development of BEE is of great significance for the implementation of the energy conservation in our country.But at present,in view of the BEE policy the main ues of administrative rules and regulations,and lake of economic incentives fo BEE. This will reduce the enthusiasm of each benefit main body,the cost of government will also increase gradually,the achievement of the energy saving effect is not satisfactory.Therefore,how to make effective economic incentives to improve the enthusiasm of BEE in the main body and guide the construction investment behavior,development of BEE in China must solve this problem.In research methods,this paper using literature research,reading some scholars at home and abroad research of BBE and the fascal and taxation policy documentation,found that the existing building energy saving,the hot issues of the study,understand the academic view of BEE and the fiscal and taxation policy,according to the existing literature research experience and research.In this paper,the content of the framework and policy advice to give guidance.In plane rectangular coordinate system clearly show the effect of the fiscal and taxation policy of BEE,proves that the fiscal and taxation policies to the necessity of BEE.Game theory fo reference in the study of BEE, respectively from the government and developers,the government and consumers these two aspects has carried on the dynamic game analysis.Finally the perfection of the fiscal and taxation policy for promoting the BEE has carried on the qualitative analysis.In this article,through analysis of BBE’s externality feature,it is concluded that the fiscal and taxation policy is effective of promote the development of BBE,using the supply and demand analysis of energy saving building the fiscal and taxation policies to promote the development of BEE.Summarize the status of building energy consumption in our country,analyzes the problems of BEE,then arrange the BBE policy at present in our country,analyzed the problems existing in the construction energy conservation policy.Then draw lessons from the experience of developed countries in fiscal and taxation policies in BEE,based on gambling analysis of BEE in the domain of construction energy conservation.From energy-saving fund,financial subsidies,tax incentives,government procurement and the relevant suporting measures of this aspects,put forward feasible and effective suggestion for promoting BEE in China in the perspective of finance and taxation.