发达国家不同能耗模式及节能税收政策研究

Study on Developed Countries' Energy Consumption Pattern and Their Energy Conservation Tax Policy

发达国家在其经济发展史上呈现出两种截然不同的能耗模式:一是以美国为代表的高能耗模式;二是以欧洲和日本为代表的低能耗模式,不同能耗模式的形成与这些国家的税收政策密切相关。我国建设资源节约型社会,应借鉴发达国家的先进经验,适当调整现行税制,开征部分新税种,构建一套科学、完整的资源节约型税收体系。

The developed countries display two kinds of energy consumption patterns in their phylogeny, one is the high energy consumption pattern taking USA as representative, another is the low energy consumption pattern taking European countries and Japan as representative. The tax policies are related to the formation of the different energy consumption pattern in these countries. Building the Resource - Efficient Society in our country should draw the advanced experiences from developed countries, adjust the current tax system, begin to collect new categories of taxes, structure a set of science and entire Resource - Efficient tax system.