The Study Between US-Japans’ Energy Tax Systems And Related Industry Development

Construction of the energy tax system helps to save energy to protect theenvironment, it is simply by the taxpayer, tax and energy tax and other main elements ofthe design, the concept of energy saving and environmental protection be integrated intoa country’s tax system by many scholars and attention and research policy makers.China’s dependence on foreign oil has more than50%, energy security will have a directimpact on China’s economic security. But the energy tax system of China has not beencomplete yet currently and being lack of the method to regulate energy consumption, itis negative to control energy consumption and alleviate energy shortage as well asensure the energy security. Although the current energy tax system of China is notscientific and integrated sufficiently, the tax reform which is related to energy has beencarried out gradually by the improvement of relevant tax laws and regulations. That is tosay it is only a matter of time to finish the implementation of China’s energy tax systemunder the circumstances of today’s poor energy environment. Therefore I really hopethere‘s a positive effect for china’s energy tax system construction by this article.In this study, theoretical and empirical approach used in this paper and analyze thefollowing aspects: the US-Japan bilateral energy development and evolution of taxation,energy taxation and energy taxation constitutes positioning and energy industries,environmental industries and low-carbon industries, at the end, this paper found thefollowing important conclusions:First, the core purpose of the US-Japan energy tax legislation is to save energy anddevelop clean energy alternatives to traditional energy sources. Coverage of theUS-Japan energy tax from the early household energy consumption to the limitedenergy-saving equipment; Meanwhile, incentives for alternative energy from alternativeenergy sources are also expanded from a few types of early to now dozens of cleanenergy production, as well as related equipment supplied. In the process ofimplementation of the above measures, environmental philosophy has always beenupheld. Energy tax in favor of the energy market operation mechanism. U.S. andJapanese governments, while the use of energy taxation and other fiscal measures toregulate energy production and consumption, focusing on the role of energy market mechanism itself, the gradual liberalization of controls related fields. Therefore, theenergy tax at the same time regulating energy production and consumption, but alsoprovides strong policy support for the energy market competition mechanism.Second, the purpose of the U.S. energy tax expenditures focused on ensuring thesafety of traditional energy sources, encourage the development of new energy sources;Japan’s energy tax expenditures focused on encouraging the development of new energysources, trying to replace traditional energy sources through the development of newenergy sources, and the effect is significant. The implementation of Japan’s energy taxpolicy for reducing Japan’s energy intensity of each industry is indicated significantly,while the United States is very not obvious. The reason is that the United States is richin energy resources, and there are huge energy supply bases overseas, despite the U.S.government has the consciousness of energy crisis, but in practice the strictimplementation can not be enforced; compared to the United States, Japan Energyresource is poor, has strong sense of energy crisis, a lot of diplomatic and economicactivities are carried out around the Japanese government ’s energy resources, andimprove energy efficiency in the daily production and life, the development of newenergy has been putted into an important position.Third, the United States and Japan contribute to energy taxes levied on thedevelopment of bilateral environmental industry; the technological advances haveplayed a positive role in promoting in clean energy or renewable energy use; due to theenergy tax and technical progress on energy efficiency improvement effect exists,which may cause two effects are likely to rebound energy, i.e., the expansion of theenergy consumption, but if the rebound effect is too large, it will lead to further improveits corporate body energy consumption technology to improve efficiency.Fourth, although the larger U.S. energy consumption, but the United States hasabundant energy resources, the United States adopted energy tax policy is mainly basedon long-term energy performance and environmental goals, therefore, the U.S. energyprices is not affected significantly; compared to the United States, Japan’s energyresources are very scarce, the introduction of energy tax system is not only concernedabout the short-term performance, but also long-term interests, and therefore energy taxlevied by raising energy prices, to curb energy demand, reduce energy consumption, thepurpose of reducing carbon emissions.