Study On The Tax Policy Of Energy-saving And Emission-reduction

Energy-saving and emission-reduction is a major measure to implement the scientific development concept and building a socialist harmonious society; it is the inevitable choice to build a resource-saving and environment-friendly society, it is the only way to promote economic restructuring and changing the growth mode. Nowadays, China's energy-saving and emission-reduction situation is grim, the Government should use economic, legal and necessary administrative means to ensure that energy-saving emission reduction targets through the rational allocation of public resources. Tax policy is a national important regulatory tool for economic development promoting, it can play an important regulate and encourage role energy-saving and emission-reduction. This thesis adopts the principles and approaches of economics theory to analyze of tax policy and regulation of energy-saving and emission reduction. It expounds the relationship between the tax policy on corporate incentives for energy-saving and emission reduction. By comparing the energy-saving and emission reduction tax policy of typical developed countries, summarize the enlightenment to China, and put forward relevant policies.This paper is divided into five parts. Chapter I is background and significance of the study; Chapter II describe the tax policy theoretical basis of promotion for energy-saving and emission-reduction ; Chapter III expounds the status quo of China's energy consumption and emissions, and analyses the current tax policy and the relationship between them; Chapter IV analyses the major countries'tax policies in promotion of energy-saving and emission-reduction, and summarize for reference in China; Chapter V propose China's energy-saving and emission- reduction tax policy system according to China's national conditions and the current tax policies and measures.