Research On The Fiscal And Taxation Policy For Promoting The Development Of Building Energy Conservation

Source of all power, the energy occupies the important status in the human production and the life. Because of the extensive-like, plundering-like economic growth way, It has become an important barrier of current economy and social development, that the shortage of energy as well as the environmental pollution which brings by the energy consumption. The building is not only main consumption of the energy and the resources, but also the main emissions source of environmental pollution. Construction energy conservation which is advantageous in the energy saves and pollution reduction has become the global universal attention focal point, It also has become the basic way that realizes the society, the economy and the ecology sustainable development. The progress of China's construction energy conservation work is slow, The market of the construction conserves energy is not yet perfect,that urgently awaits the government make it straighten out by the policy instruction and the macroeconomic regulation.This article mainly relies on normative study and analyses from several following aspects:Firstly, this article analyzes the basic connotation and practical significance about construction energy conservation. It is the important safeguard for the fast development of our economy and the prevention from the energy crisis.Secondly, this article analyzes the present situation of the Chinese construction energy consumption and the building energy conservation potential.Thirdly, this article analyzes finance and taxation about the construction energy conservation earnestly. This article earnestly analyzes the finance and taxation measure of the domestic construction energy conservation, and the experience of developed country.Fourthly this article carries on the gambling analysis in the a domain of construction energy conservation, This article introduces the game theory, separately between the government and the developer,government and the owner of construction.Fifthly, this article proposes more finance and taxation policies about construction energy conservation. This article analyzes the advanced experience from overseas experience and refers to our country national condition, then proposes finance and taxation countermeasure of construction energy conservation.