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能源是国民经济的基本支撑,是人类赖以生存的基础。而当前,我国能源供求矛盾日益突出,已经成为影响经济社会可持续发展的瓶颈因素。能源税收制度是国家制定并实施的针对能源开发、生产、消耗等行为的税收制度。开征能源税、完善传统税种对促进节约利用、合理开发能源具有独特的作用。为实现新世纪的经济社会发展战略目标,我国应深化能源税制改革,适时开征新税种,建立完整的能源税收制度。
Energy is the basic support of the national economy and the foundation upon which mankind depends. At present, the contradiction between supply and demand of energy in our country has become increasingly prominent and has become a bottleneck factor that affects the sustainable development of economy and society. Energy tax system is formulated and implemented by the state for energy development, production, consumption and other acts of the tax system. Levying energy taxes and improving traditional taxes have a unique role in promoting energy conservation and rational energy development. In order to achieve the strategic goal of economic and social development in the new century, China should deepen the reform of the energy tax system, introduce new taxes timely and set up a complete energy taxation system.