摘要
It'sbeenprovedbytheoryandpracticethattaxationpolicyisoneoftheimportantmeansofrealizingenergysavingandemissionreduction.ThegreentaxationsystemintheWesterncountrieshasgotbettereffectsinenergysavingandenvironmentalprotection.Intherecentyears,Chinahasinsuccessionreleasedsometaxationpoliciespromotingenergysavingandemissionreduction,butstillhasahugegaptomeettherealneedsofenergysavingandemissionreduction.ByanalyzingChina'sstatusquoofthepolicesofenergysavingandemissionreductionanddrawinguponexperiencesofthedevelopedcountriesaboutgreentaxation,thispaperpresentshowtoperfectideasofChina'senergysavingandemissionreductiontaxationpolicies:adjustingtaxesrelevanttogreentaxationinthecurrenttaxationsystem,suchasresourcetax,consumertax,andsoon;collectingnewenvironmentaltax;perfectingthepreferentialtaxationpoliciesfortheenergysavingandenvironmentalprotectionindustries.
出版日期
2009年03月13日（中国期刊网平台首次上网日期，不代表论文的发表时间）
