A Study On The Tax Policy Promoting The Energy-saving And Emission-reduction

As an important content of the basic national policy of environmental protection to conserve resource,the energy saving and emission reduction is an important task that our government is facing in the current and long-term future. The energy saving and emission reduction work, related to the scientific outlook on development practice, related to the future of China's economic and social sustainable development strategy to achieve the goal. Therefore the work of energy-saving emission reduction is not only a pure economic policy, it has attracted more and more attention from all sectors of society. The Chinese government has made clear that, we should insist the dominant place of the government, the market as a foundation, the enterprise as the body, in the participation of the whole society, and comprehensively promote energy-saving emission reduction work, finish this one long-term and formidable task. Governments at all levels should change the transformation of economic development mode and the economic structure, build resource managing model industrial system, they should not only implement energy-saving emission reduction target responsibility system and other measures, but also to give full play to the government tax policy on the promotion of energy-saving emission reduction and promote action. As so far, energy-saving emission reduction as an important aspect which the society pays close attention to and the government work on, the tax policy will okay an important role in achieving the goal of energy-saving emission reduction as an important means of macro-control. It is based on this understanding, in recent years, our country is committed to from the theory and practice of the combination of angle, to study the tax policy of energy saving and emission reduction work relationship, on how to construct an effective system of tax policy to promote energy-saving emission reduction implementation.This paper seeks to link theory with practice, based on the theory of public goods, externality and the Pious tax, double dividend hypothesis the ory, on the basis of the analysis of the foreign experience combined with China's national conditions,this paper explores the relationship of the energy-saving emission reduction and the government tax policy, the effectiveness of promoting energy saving and emission reduction then formed some opinions and views, from the circulation number, income tax, resource tax and promote energy saving and emission reduction of new taxes levy these a few angle put forward a series of feasible, all-around, multiple level the policy measure proposal.This paper is divided into six parts, each part of the study are as follows:ChapterⅠ, introduction. The purpose and significance of the study were described, raised the issue, the topics of the background, literature review, research methods and thesis structure.ChapterⅡ, explain the importance of the energy saving and the tax policy theory of promoting energy saving.ChaptersⅢ, analyze our current tax policy and energy conservation problems.ChaptersⅣ, discuss the current foreign tax policies, summed up the reference to improve the current situation of China's tax policies.ChapterⅤ, propose the specific tax policies to reduce energy-saving emission by way of basing on the current situation and learning from the advanced experience of foreign countries.ChapterⅥ, propose the relevant recommendations to promote the energy saving.