【作者】 杨春娇；

【导师】 王春雷；

【作者基本信息】 东北财经大学 ， 财政学， 2011， 硕士

【摘要】 能源是社会发展的保障,经济腾飞的动力。随着近年来我国经济的不断发展,能源的重要性越来越多的显现出来,而围绕能源生产与消费引发的诸多问题也成为各方关注的焦点,石油危机、温室效应、不断恶化的生态环境一次次地向人们敲响警钟。经济的发展不能以牺牲环境为代价,所以转变旧的能源生产与消费模式,打破以往单一以化石能源为主的能源利用格局成为未来能源发展的大势所趋。为此,促进核电、水电、太阳能、风能等替代能源的发展,建立新的现代能源产业体系迫在眉睫。对于现代能源产业体系的构建,不仅需要技术的创新、能源结构的调整,还需要税收政策方面的支持。我国现有税收政策在增值税、关税、企业所得税及其他税种方面对现代能源产业有相关的税收支持,但是仍存在一定的不足。因此,有必要从现实角度出发,对现有的税收政策进行研究分析,将分析结果与现代能源产业体系的构建紧密结合,以其为支持构建现代能源产业体系的税收政策的改善提出有实践意义的建议。本文首先从我国现有能源状况入手,对我国现有常规能源的储量及消费情况进行分析,进而揭示我国主要能源的供给和消费存在的问题。对于我国能源存在的主要问题,政府的调控具有重要的作用,所以税收的介入存在一定的必然性。其次,根据我国现代能源产业体系的特征,可以将现代能源产业分为新能源产业与常规能源产业,税收政策措施应按照大力发展新能源产业、严格规范常规能源产业这两个方面对整个现代能源产业体系进行调控。文中分别分析了现阶段税收政策对新能源供求、常规能源供求的政策措施,进而解析现有的政策措施对构建现代能源产业体系有一定促进作用,但缺乏统一的体系,各税种对现代能源产业体系的建立的促进作用未达到应有的效果。再次,文章分析了美国、欧盟等发达国家的能源税收政策,并从中得到相关启示。最后,根据我国自身发展情况和发达国家的经验,对构建现代能源产业体系的税收提出建议设想。本文的重点在于对构建现代能源产业体系的税收建议,由于我国对能源税收制度规定零散,力度不够,所以,应从多角度出发完善税收政策。第一要建立完善的税收法律体系,以法律的高度要求和规范税收对能源发展的促进；第二,从现代能源供给的角度完善现有相关税种,扩大新能源供给,规范常规能源的供给,第三,从现代能源需求的角度进行完善,促进新能源与节能产品设备的需求,提高其在市场的竞争力,以需求的增长谋求现代能源产业体系的发展。第四,配套相关政策措施,达到全面完善现代能源产业的作用。完善的税收措施将促使新能源与常规能源的平衡发展,促进现代能源产业体系逐步建立。更多还原

【Abstract】 Energy is the development of social security and the power of economic soaring. In recent years along with the continuous development of Chinese economy, the importance of energy shows up more and more, and the problem which the production and consumption of energy caused have become the focus of attention of the parties, the oil crisis, and the greenhouse effect, and the deteriorating ecological environment alarm repeatedly. Economic development cannot be cost with sacrificial environment, and changing the old energy production and consumption patterns and breaking the previous fossil fuel energy using patterns which become the general trend of future energy development. Therefore, promoting nuclear power, hydropower, solar energy, wind energy and other renewable energy development, and building new modern energy industry system is imminent.A modern energy industry system, which is not only need the technical innovation, and the adjustment of energy structure, but also need tax policy support. Our country existing tax policies on value-added tax, customs duty, enterprise income tax and other taxes to modern energy industry are related to tax support, but there are still some deficiencies. Therefore, it is necessary to go from the practical point of the view, and then to research and analyze the existing tax policy. It should combine the results of the analysis and the construction of modern energy industry system closely, then we can improve present practical suggestions about the tax policy of supporting for the construction of modern energy industry system.This paper starts with the Chinese current energy situation, and then analyzes our country existing conventional energy reserves and consumption. The aim of the analysis is to announce the problems of Chinese main energy supply and consumption further. The government regulation plays an important role on Chinese energy problems, so tax intervention has certain inevitability. According to Chinese modern energy industry system characteristic, the modern energy industry can be divided into new energy industry and energy industry, and tax policy measures should control the whole modern energy industry system in accordance with developing of new energy industries and regulating the conventional energy industry. This paper analyses the tax policy of the new energy supply and demand, and the conventional energy supply and demand policy measures, then we found that the existing policies and measures in the construction of modern energy industry system has certain stimulative effect, but it lacks of a unified system, and all kinds of modern energy industry system to build stimulative effect did not achieve the desired effect. Then, the article analyzes the energy tax policy of the United States of America, The European Union and other developed countries. At last, we can get some related inspiration from our country’s own development situation and other countries experience of tax policy, and then we can put forward ideas to tax proposals of modern energy industry system’s construction. This paper focuses on tax proposals of modern energy industry system’s construction, and because tax system of our country’s energy provisions scattered, and the strength is insufficient, it should improve the taxation policy from many angles. First of all, we should establish and improve the system of tax law, with legal height requirements and standardizing tax on energy development; secondly, from the angle of modern energy supply to improve the existing related taxes, to expand of new energy supply, to regulate of conventional energy supply; thirdly, it should improve from the point of view on the modern energy demand, to promote the needs of new energy and energy saving products and equipment, to improve the market competitiveness, to the growth in demand for modern energy industry system development; forth, supporting related policy measures. which can improve the overall role of the modern energy industry. Perfecting tax measures will make balance development of new energy and conventional energy, and gradually establish a modern energy industry system.更多还原