能源税收政策取向研究

A Research on the Orientation of the Energy Tax Policy

本文以实现能源战略为最终目标,在深入剖析现行能源税制存在的问题,借鉴国际能源税制先进经验的基础上,提出了构建"节能优先、结构优化、环境友好、供应安全"的能源税收政策体系的基本原则,并从多个方面提出了切实可行的税收政策建议。

This paper discusses the realization of China＇s energy strategy. It makes an incisive analysis to the problems in the existing energy tax system, Using the international experience for reference, it puts forward the basic principles to build the energy tax system which is an energy saving, structure-optimized, environment-friendly and supplysafety one and makes some suggestions on shaping the practical and feasible tax policy from various angles.