我国目前尚未建设起完善的能源税制,存在能源消费税和能源环境税主体税种缺失、能源资源税征收范围窄、对各能源税种功能认识不清、缺乏减少能源浪费的专门性税种和惩罚性措施等问题。面对日趋严峻的能源供应形势和环境状况,现行能源税制在促进节能减排、保护环境方面所发挥的作用还远远不够。本文对我国能源税制的现状和问题进行分析,并在此基础上提出完善我国能源税制的对策。 At present, China has not yet built a sound energy tax system. There are a lack of energy consumption tax and energy tax, the narrow scope of energy resource tax collection, the unclear function of various energy tax types, the lack of special tax and punitive measures to reduce energy waste, etc. problem. In the face of increasingly severe energy supply situation and environmental conditions, the role of the current energy tax system in promoting energy conservation and emission reduction and protecting the environment is far from enough. This article analyzes the current situation and problems of China’s energy tax system, and on this basis puts forward the countermeasures to improve our energy tax system.