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1、Tax reduction to encourage energy conservation policy recommendations Abstract: In recent years, China has successively adopted more than 30 items of the promotion of resource conservation and environmental protection, tax policies, has achieved remarkable results. In 2009, value-added tax transform
2、ation comprehensively implement the fuel tax reform and a series of measures for the promotion of energy-saving emission reduction also has an active role. But the energy-saving emission reduction task long way to go, need to grasp and improve the overall tax policies to promote energy-saving emissi
3、on reduction system, give full play to taxation as an important economic lever of macro-control role in the economic environment to achieve sustainable development. Key words: energy-saving emission reduction; tax system; tax policy With the rapid economic development, China has enormous resources a
4、nd environmental costs of economic development and resources and the environment has become increasingly acute contradictions, energy saving and emission reduction of this problem has been the peoples livelihood by the Chinese government attaches great importance. Eleventh Five-Year Plan Outline of
5、the energy-saving emission reduction and structural adjustment as an important task, proposed the Eleventh Five-Year period unit of GDP energy consumption reduced by 20%, the total discharge of major pollutants reduced by 10% of the binding targets. At present, Chinas energy-saving emission reductio
6、n targets facing the situation is still grim in 2008 the international financial crisis led to dramatic changes in international and domestic economic situation, but also to the energy-saving emission reduction tasks presented a great challenge. 1, the tax basis for the promotion of the theory of en
7、ergy-saving emission reduction (A) External sex and taxes Externalities are costs or benefits that the private and social costs or benefits of the inconsistency, resulting in efficient allocation of resources can not be. In short, certain individuals or enterprises affected the economic behavior of
8、other people or businesses, but not bear the corresponding costs or to obtain the corresponding reward, it creates an external problem. Externalities are divided into positive externalities and negative externalities. As the market mechanism when the existence of externalities failure, this time by
9、means of taxes to compensate for market failures and achieve the optimum allocation of resources: on the one hand, you can through financial subsidies or tax expenditures for ways to encourage the production of positive externalities or acts , such as energy-saving emission reduction project investm
10、ent, energy-saving emission reduction technology research and development, comprehensive utilization of resources, etc.; the other hand, waste of resources, environmental destruction has a negative external effects of production or behavior, by levying a Pigou tax, so that private cost and social co
11、sts in line, thus effectively inhibit the production of a negative external effects or behavior. (B) the individual, corporate behavior and Taxation Tax policies to guide the micro behavior of economic agents is mainly achieved through the price mechanism. From the demand perspective, tax policy by
12、changing the different resources of energy, environmental protection products, the relative prices of intermediate inputs, as well as affect the demand structure for personal consumption. For example, by raising the cost of resource use to promote enterprises to use renewable resources, increase R &
13、 D investment, or to find alternative resources. Through tax incentives to change the use of production equipment purchase cost, to encourage enterprises to increase investment in energy-saving environmental protection equipment. Also of consumer goods by making a different bear different tax burden
14、s, to change the comparison of different consumer goods prices, leading green consumption, thereby affecting the supply of consumer goods. From the supply perspective, through accelerated depreciation, investment credits and other tax concessions as a means to reduce the capital investors and invest
15、ors in the use of cost of production, affecting different industries, different products, compare rates of return, thereby affecting the capital to different industries and products preferences, to guide the flow of energy-saving emission reduction investment industries and projects. In addition, yo
16、u can also develop some restrictions, constraints, type of tax policy, using tax revenue effect, restrictions on personal and corporate behavior. Second, Chinas existing basic analysis of energy-saving emission reduction tax policy (A) Tax adjustment surface is too narrow, the intensity is not enoug
17、h First, the resource tax revenue narrower tax rates are low. Resource tax is a natural target for the tax levied a tax. At present, China only, including crude oil, natural gas, coal and other non-metallic mineral ore, ferrous metal mining ore, nonferrous metals, ore mining, including six kinds of
18、minerals and salt resource tax levy, and water, forest resources, grassland resources, etc. serious damage or shortage of resources also are not included in the scope of resource tax revenue. Narrower and lower tax rate makes a lot of resources are cheap or even free to use, resulting in excessive w
19、aste of resources and the use of inefficiencies. Second, the current consumption tax, there is no energy-saving emission reduction would not meet the technical standards for energy-intensive products, and high pollution products are all included in the scope of taxation, such as harmful to the envir
20、onment of the nickel-cadmium batteries, and coal. Again, VAT, income tax in the promotion of comprehensive utilization of resources on the benefits go far enough. At present, the only renewable energy sources in the garbage power generation, wind power, hydropower, denatured ethanol and other suppor
21、t in encouraging the development of the countrys solar, geothermal and other renewable energy sources and energy conservation, environmental protection technology and equipment development and promotion of the lack of necessary Tax policy support. (B) the preferential tax policies to promote energy-
22、efficient form of a single emission reduction At present, Chinas tax incentives to promote energy-saving and emission reduction are mostly a low tax rates, tax exemptions and other direct benefit, rather on investment credits, accelerated depreciation, deferred tax benefits and other indirect means
23、using less. While the direct benefit is simple and clear, but the correlation with the business activities of the taxpayer a small, easy to make on behalf of taxpayers by obtaining a false tax preferences, guide enterprises to energy-saving emission reduction limited effect. In addition, our current
24、 tax policy is mainly to take positive incentives approach, namely, the use of advanced technology, in line with investment-oriented businesses to be tax support, but the low level of technology, pollution, large amount of business does not have effective restraint. Therefore, tax incentives should
25、insist on direct relief for the main shift to indirect guidance as the main principles, focused on increasing investment credits, tax rebates and other re-investment requirements in respect of specific scientific and technological development activities or to apply preferential policies for hi-tech
26、projects, while the is not directed against a particular enterprise or a certain category of industries. At the same time, adhere to tax incentives, support and constraint by combining high energy consumption, pollution large industries and enterprises and products, the imposition of punitive tax po
27、licy. (C) tax incentives to encourage energy conservation and emission reduction is too fragmented, the lack of systematic At present, the tax policies to promote energy-saving emission reduction support focused mainly on the following four areas: development and utilization of renewable energy, ene
28、rgy conservation, resource saving and comprehensive utilization, environmental protection 1, taxes focus on value-added tax, consumption tax, resource tax, corporate income tax, and several other types of taxes. Chinas current tax policies to promote energy-saving emission reduction is too fragmente
29、d and the coordination between the role of hard to bring into full play, and the lack of environmental taxes, carbon taxes and other special taxes for energy-saving emission reduction, green tax system needs improvement. At present, China in the waste disposal of this stage no corresponding revenue,
30、 but rather to take on the charging way to bind polluters. In addition, energy-saving emission reduction technology, innovation and technological progress offer inadequate, which to some extent, affected the enterprises independent innovation, enthusiasm, has hampered Chinas energy-saving emission r
31、eduction technology and equipment research and development and promotion of energy-saving emission reduction is not conducive to tax policy implementation effect. Third, the promotion of energy-saving emission reduction of the tax policy proposals (A) improve the existing tax system 1. Improve the r
32、esource tax system. First, expand the scope of resource tax revenue will be needed to protect those resources into the development and utilization of resources, tax, the scope of taxation. For example, non-renewable resources or recycled cycles long, difficult and resources, including arable land, b
33、each resources, geothermal resources, etc.; insufficient supply in China is more scarce or not suitable for a large number of consumption of resources, such as water, forest resources, grassland resources, etc. 2. Second, improve the resource tax of taxable way, with the current number of sales or t
34、heir own use tax based on changed to output tax, the promotion of resource utilization increase. Third, raise the level of resource tax rate. According to different types of resources and the existing level of tax collection and management, to adopt a different tax rate. For crude oil, natural gas,
35、and coal is more scarce, and exploitation, pollution in the process of using the larger resources should significantly increase their tax rate; for salt and it should be classified as industrial salt and regular table salt, industrial salt from the high tax rate applicable , common salt, you should
36、be properly lowered its tax rate; for additional resources and taxable goods, the cultivated land resources, beach resources, water resources, forest resources, grassland resources, renewable or scarce resources, a long cycle higher tax rate should be applied to ; As for renewable resources and stat
37、e-encouraged new green resources are put into practice a low tax rate, such as geothermal resources. Finally, the tax rate level and the recovery rate, as well as indicators of environmental quality in the region combined to promote the rational exploitation of resources. In the long run, may consid
38、er other existing resource-based taxes, such as arable land occupation tax, urban land use tax, incorporated into the resource tax, while a variety of resources are also incorporated into the resource tax charges, such as mineral resources, management fees, forestry compensation fees, water fees. 2.
39、 Improve the consumption tax system. First, to further expand the scope of consumption tax would be excessive consumption of resources and serious environmental pollution or the consumer behavior of consumer goods into the scope of consumption tax collection, such as coal, natural gas, electricity a
40、nd other energy products as well as nickel-cadmium batteries. Second, the role of the bi-directional regulation of the consumption tax, on the one hand to the high pollution, high energy consumption of consumer goods, as well as non-renewable or scarce resources, the application of high rates of con
41、sumer goods, on the other hand, for low-pollution products or to meet certain emissions standards for energy-saving products from tax, or duty-free concessions, such as hybrid-type vehicles. 3. Adjustment of vehicle purchase tax and vehicle use tax policy. The existing vehicle purchase tax and vehic
42、le use tax and a fixed focus on the amount of tonnage tax levied has nothing to do with their intensity is not conducive to guide the energy-saving emission reduction. Can be adjusted from the following aspects: First, the use of tax reform and tax standards for travel, travel to different energy le
43、vels to set different tax credits, the differential charge; 2 to adjust the vehicle purchase tax rate structure, to guide consumers to purchase energy-efficient, less polluting cars. For in order to clean energy as a driving force in line with energy efficiency standards on vehicle emissions, can im
44、plement an appropriate proportion of vehicle purchase tax reduction benefits. Reposted elsewhere in the paper for free download http:/ (B) improve other preferential tax policy 1. VAT. January 1, 2009 value-added tax reform, since the full implementation of, for encouraging enterprises to purchase c
45、lean production equipment to increase investment in environmental protection equipment, has a positive effect. Value-added tax as a revenue-neutral, its interlocking characteristics of the decision should not be used too much of their preferential tax policies to promote energy-saving emission reduc
46、tion policies limited effect. Learning support resources, comprehensive utilization of foreign tax policy, on the key energy-saving effect and the price is significantly abnormal, and other factors in its marketing of the major energy-saving equipment and products, the state within a certain period
47、of time to implement a certain degree of value-added tax relief benefits; on individual energy-saving effect is very significant product, in a certain period of time, can be implemented VAT Jizhengjitui measures 3. Such as production, including solar energy products, including energy-saving, environ
48、mentally friendly products VAT relief for concessions. 2. Business income tax. First, for such as solar, wind energy, hydrogen energy and other renewable energy, alternative energy development, energy-saving emission reduction activities and product development costs, can increase the proportion of its pre-tax Utrecht; second is for the enterprises for energy-saving emission reduction, high-tech R & D areas such as fixed assets, machinery and equipment, allowing the implementation of accelerated depreciation; third is for the use of energy-saving emission reduction over the previous
