The Research On Fiscal And Taxation Policy For Promoting The Industry Of Energy Saving And Environmental Protection In China

Since the reform and opening up, our ecological environment has been deteriorating with the accelerated process of industrialization, increasing consumption of resources and energy. The emergence and development of the energy-saving and environment protection industry is an inevitable result of the human society to seek sustainable development under the condition of limited resources and energy as well as the fragile ecological environment. The energy-saving and environment protection industry is one of the main points of future economic growth and intense competition in the field of international development, which gained the attention and policy support of governments around the world. China’s energy-saving and environment protection industry started late, but grows rapidly. In 2012, our government promulgated The development plan of “the Twelfth Five-year” for green energy industry, which considered energy-saving and environment protection industry as one of the emerging strategic industries and focused on supporting its development, making it China’s new economic growth point. Sound fiscal policy is an important economic instruments to promote energy-saving and environment protection industry.The research on taxation policies of energy-saving and environment protection industry is not only conducive to the development of energy-saving and environment protection industry, but also meaningful for the improvement of the taxation system.This article studies the fiscal policy to promote the energy-saving and environment protection industry in the industry as a national strategic emerging industries, and environmental problems becoming increasingly prominent. The article mainly includes the following sections:Chapter One: Introduction. This chapter introduces the research background and significance of this paper, which detailed lists and elaborates research literature review, research methods and ideas, innovation research and energy saving aspects of the deficiencies.Chapter Two: Theoretical analysis of fiscal policies of promoting energy-saving and environment protection industry. The chapter analyzes the theoretical basis of taxation policies of promoting the development of energy-saving and environment protection industry from the theory of sustainable development, public goods theory and the theory of the three aspects of external; it demonstrates the necessity of fiscal policy to promote the development of energy-saving and environment protection industry; and finally, it seeks the ways and taxation policies to promote energy-saving and environment protection industry through fiscal policy and taxation policy issues.Chapter Three: Analysis of China’s energy-saving and environment protection industry policy. This chapter mainly provides an overview of the development status quo and problems of China’s energy-saving and environment protection industry. Then it explains the current energy saving problems of fiscal policy from taxation policy.Chapter Four: Foreign experience of fiscal policy to promote energy-saving and environment protection industry. The chapter analyzes and summarizes the advanced experience of promoting energy-saving and environment protection industry in the United States, Germany, Japan and other developed countries. Combined with the actual situation of China’s development, targeted experience should be selected.Chapter Five: Recommendations of the improvement of energy-saving and environment protection industry development and taxation policy. On the basis of above analysis and experience, the chapter puts forward concrete proposals and related measures from the sound fiscal policy and taxation policy.