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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 taxation is one of the main policy tools for implementing sustainable energy development strategies in western countries. The reform of energy taxation is also a hot and difficult issue in the current economic restructuring in our country. The existing taxation system is incompatible with the national energy development strategy, which is mainly manifested in the uncoordinatedness with the goal orientation of ensuring energy security, the failure to fully reflect the function of protecting the ecological environment, the promotion of energy efficiency and the difficulty of effectively optimizing the energy structure Goals and so on. It is necessary to promote reforms in terms of establishing a broad-based, multi-link and relatively independent system of energy taxation, perfecting the existing energy tax categories, and studying the introduction of new energy taxes.