论文部分内容阅读
近年来,我国能源税制在节约和有效利用能源方面发挥了重要的作用,但由于起步时间较晚,体系尚不完备,存在能源税制立法位阶低,范围相对狭窄,力度不足,节能环保目标不明确,能源产品价格不反映市场供求等方面不足,如何破解上述能源问题成为当前我国最迫切的议题之一。而制定一个合理的税收制度对合理利用能源、保护生态环境至关重要。我国能源税制改革要在可持续发展理论指导下,结合国际能源税收惯例和我国整体税制改革方向,适时开征新的专门
In recent years, China’s energy tax system has played an important role in saving and effectively using energy. However, due to the late start of the system, the system is still not complete. There is a low level of legislation on energy taxation, a relatively narrow scope and insufficient efforts, and the goal of energy saving and environmental protection is not Clearly, the price of energy products does not reflect the market supply and demand and other issues, how to crack the energy issue has become one of the most pressing issues in our country. Establishing a reasonable taxation system is crucial to the rational use of energy and the protection of the ecological environment. Under the guidance of the theory of sustainable development, the reform of China’s energy tax system should combine with the international energy taxation practice and the direction of the overall tax reform in our country, and introduce a new special