Study On Tax Incentives Of Legal Systems For Building Energy Efficiency

After thirty years'reform and opening-up, the building industry has been developed rapidly in our country, which led to the growing demand towards building materials. Every year, China uses up a lot of trees, bricks and mineral materials because of the construction of buildings. Great resource and energy consumption is the characteristic of China building, it takes a development mode of heavy energy consumption at the expense of the environment, and it is a serious threat to the economic development and environmental protection in China. Compared with the national total energy, building energy consumption accounts for about 30%. It is important to reduce the building energy consumption from the source, which could relieve the contradiction between the supply and requirement of energy, at the same time it could improve the sustainable development of society and economy. But building energy efficiency has a problem of market failure, it is unable to develope the basic role of the market in resource allocation relying on spontaneous behavior of the real estate developers, the builders and demanders, and it is unable to achieve the aim of building energy efficiency. In order to solve this problem, the Ministry of Construction issued a series of mandatory standards for building energy efficiency, but the benefit-related units, lacking of intrinsic force, passively implement the standards for building energy efficiency. The correlative encouraging measures should be put forward to encourge initiatives of the benefit-related units, only in this way can we lead the development of the market, optimize the allocation of resources and promote the development of building energy efficiency. In all sorts of incentive instruments, the legal system of taxes is a way to sovle the externality of building energy efficiency and make external internalization, so the legal system of taxes is of great economic values and social values, it has more advantages comparing to control, fiscal subsidies and favorable loans. As the legal system of taxes should have a specific target to make its advantage more evident, the author. give a pathbreaking study of the legal system of taxes about building energy efficiency based on the stakeholders including the real estate developers, the builders and demanders.