Study On Some Issues Of The Chinese Energy Taxation System

Energy problems exist in nearly every country in the world. At present, our country also has to face them, such as the contradiction between supply and demand of energy resources is serious; the structure of energy resources is unreasonable; the efficiency of energy resources utilization is low, etc. The main point of energy problems is its external diseconomy. Therefore, solving energy problems needs country's interference. Revenue, an important economic lever, has great impact on energy resources saving.The system of energy taxation is established and implemented by the country, which is helpful for saving energy resources and protecting environment. This system aiming at energy resources production, consumption and other actions influences the supply and demand of energy resources and internal structure of energy industry mainly through acting on energy resources'price. It includes energy taxation and preferential energy resources taxation, in which energy taxation can be detailed divided into energy production tax, energy consumption tax, energy tax posed by the environment and energy special tax.Since late periods of 1980s, many developed countries have begun to wildly adopt tax instrument to save energy resources and protect environment under separate situations. Coal tax, energy tax, fuel tax and traffic tax are imposed in succession. Value-added tax and consumption tax are adjusted to guide enterprises and individuals produce and consume in favor of energy conservation and consumption reduction. They all gain good effects.The problems of our country's energy taxation system are that we don't have any particular energy tax, we lack energy taxation system which is systematic and efficient, the range of our imposition of energy taxation is too narrow, the functions of our energy taxes are ill-defined, the system is short of more motivation.It is necessarily required to perfect the energy taxation system for our country's energy security and sustainable development. First of all, it needs to cancel all tax items which are unbeneficial for saving energy resources, protecting environment and optimizing energy resources'structure in the existing taxes. Secondly, improving existing tax laws and regulations related to energy resources, for instance, resources tax, value-added tax, consumption tax, enterprise income tax and so on, so as to make it systemic. Finally, based on the fuel tax that has been imposed at present, impose new types of energy tax. Begin with energy tax, following coal tax based on it.