保障国家能源发展战略实施的税收制度研究  

On the Tax System of Guaranteeing the Implementation of Sustainable Energy Development Strategies

作　　者：李英伟[1] 

机构地区：[1]泉州经贸职业技术学院,福建泉州362000

出　　处：《税务与经济》2015年第6期90-94,共5页Taxation and Economy

摘　　要：能源税收是西方各国实施可持续能源发展战略的主要政策工具之一,能源税制改革也是当前我国经济体制改革的热点和难点问题。现行税收制度与国家能源发展战略不相适应,主要表现在与保障能源安全的目标导向不协调、未能充分体现保护生态环境的功能、不利于促进能源效率的提高、难以有效实现优化能源结构的目标等方面。需要从建立广覆盖、多环节、相对独立的能源税制体系,完善现行能源税种,研究开征新能源税种等方面来推进改革。Energy taxes are one of the main policy tools on sustainable energy development strategies of western countries,and the reform of energy tax system is also the hot and difficult problem of the current economic system reform. Our current taxation system is incommensurate to sustainable national energy development strategies,it shows that： can not coinciding with the goal-directed way of guaranteeing the safety of national energy,can not presenting the function of protecting the ecosystem and environment,proving unconducive to the enhancement of energy efficiency,can not achieving the goals of optimizing the energy structure effectively,etc. In order to reform the system,we need to reform from establishing an energy tax system with wide range,multiple links,relatively independence,perfecting current energy tax system,and studying to introduce new energy taxes.

关 键 词：能源发展战略 能源税制体系 税收制度 

分 类 号：F810.42[经济管理—财政学]