Research On The Construction Of Legal System Of The Energy Tax In China From The Perspective Of Sustainable Development

The graveness of environmental problems and the coming of energy crisis make the concept of sustainable development more and more popular.With China’s economic development into the fast lane,energy reserves have been unable to meet the rapid growth of energy demand.According to long-term forecast,the energy gap will further increase.As an important means of government intervention in the economy,tax revenue has the advantage of other economic means to promote energy conservation,new energy development and environmental protection.Energy tax law will put the energy tax into the frame of law,to ensure the smooth implementation by the force of state.It plays an important role in the recognition and protection of energy tax legal relationship.Unfortunately,so far,China’s energy tax legislation is still a blank.And there has not been established a complete set of energy tax law system.In the background of sustainable development the research of constructing the legal system of energy tax collected the legislation practice of the energy tax in China and abroad and the related research results of energy tax legislation.Based on China’s energy situation and the existing energy tax legislation results,we try to explore a new path of constructing the new energy tax legal system to promote social and economic sustainable development,through learning from other countries in energy tax legislation and practical experience.And the construction of the legal system,which mainly focuses on the special energy tax legislation and perfects the existing tax law as auxiliary solution,has been clearly proposed.This study is divided into four parts.The first part is an overview of the energy tax law in the context of sustainable development to explain the basic concepts of energy tax law,the relationship between energy tax law and sustainable development and the theoretical basis of constructing the legal system of energy tax,emphasizing necessity,urgency and rationality of the legal system construction of energy tax in China.The second part analyzes the current situation of tax laws related energy in China and faced challenges of the energy tax legal system.The third part is a comparative analysis of foreign energy tax legal system in developed countries to summarize the experience of legislation and practice.The fourth part puts forward the idea of promoting the sustainable development of China’s energy tax legal system construction.