【丛 书 名】 蒋亚娟 著
【出 版 社】 厦门大学出版社 【书 号】 9787561532706
【出版日期】 2009 年5月 【开 本】 16开 【页 码】 183 【版 次】1
内 容 摘 要
关键词： 能源税 可持续发展 立法
The development of human society would be impossible without the guarantee of high quality energy and the support of advanced energy technology. During the course of the long human history, energy is one of the important propelling forces for social civilization. We can see that the future of the world is facing serious energy crisis, so how to obtain the power for social and economic development will directly affect the survival and the development of future generations. Energy is a key factor for our country to construct a saving and environment-friendly society. The present energy situation of our country does not only unsatisfy present generation's development, but also has already undermined the basic conditions for future generations to survive and develop. China’s energy security is facing serious challenge. In order to safeguard China’s energy security and achieve sustainable development, we must implement environment-friendly energy strategy by means of making new tax adjustments to the exploitation, utilization and consumption of the energy, and also we must adjust and optimize the energy structure.
This study tries to carry out a systematic and comprehensive research on China’s energy tax legislation and relative theories. With a background that China is now constructing an environment-friendly and economical society, this research is based on the existing results of contemporary sciences, such as legal science, economics and environmental science. The focus of this Paper is energy tax legislation under sustainable development principle. By a considerably systematic examination of energy tax legislations in the world, it aims to find out the up-dated theories and practices of other countries. Then, with a consideration of China’s energy situation and the inheritance of positive achievements of current energy tax legislation, this research endeavors to find out suitable ways of innovation for China’s energy tax legislation which comply with sustainable development.
This research wholly follows the following research way: First, by taking the sustainable development theory as the foundation, the Paper analyzes energy difficulties faced by the global sustainable development. Then by embarking from the conflict of energy, and taking the law philosophy, the sociology and the economic as angles of view, the Paper discusses the effectiveness of energy tax on the society and the ecology , the necessity of energy tax and its conjunction with the sustainable development idea, as a result it proves the validity and the value system for energy tax to promote the sustainable development. Second, this Paper classfies the energy tax concerned and other related taxes. Furthermore it analyzes energy tax legislation in our country since the founding of new China, therefore clarifies domestic energy tax legislation and its evolution. Third, on the basis of commonness of energy tax legislation, this Paper summarizes legislative characteristic from foreign countries’ energy tax laws through a comparison of different five tax law systems. Fourth, as the limitation of comparative law, this Paper takes a local study on energy tax legislation, and tries to find out a more suitable way for china’s energy tax legislation in compliance with sustainable development. At last, based on the analysis of necessary mechanism for levying energy tax, substantive law, procedural law and other energy law, this Paper put foreword the legislative construction mode for sustainable development in China. The conclusion part puts forward the legislative suggestion to the chapter “the energy tax revenue” of our country’s “Energy Fundamental law” and “Energy tax Temporary regulation”.
Besides the introduction and the conclusion, this Paper is has five chapters: the relations between energy tax and sustainable development ( first chapter ) ; explanation of categories of energy tax in our country’s legislation(second chapter); comparative study on foreign energy tax legal regime(third chapter );the reference way of China’s energy tax legislation for promoting the sustainable development(fourth chapter); the construction of our country’s energy tax legislation for accelerating the sustainable development (fifth chapter ).
Chapter 1 The Relationship between Energy Tax and Sustainable Development. This chapter is logical beginning of the whole dissertation. This chapter mainly discusses the objective and inevitable relations between sustainable development and energy tax. This chapter is composed of three parts. The first part reviews and evaluates the origin, the connotation and the implication of the sustainable development idea. The sustainable development is a generally accepted new social development strategy and new development theory. It has become a common undertakings for human. The second part, on the one hand it reviews important promotion effect of energy to the human society’s civilization and the serious energy crisis in future world; on the other hand it points out the international conflicts resulting from energy benefit when human beings contested the elements for social and economic development. Thus we can see energy crisis has restricted the sustainable development. The third part proves the validity of the energy tax under the sustainable development background. This proving process launches from three dimensions: The first dimension is the philosophical basis of energy tax law. Energy tax can balance environment benefit, safeguard energy security and realize fair ecology; in the short-term, the energy tax legislation can resolve energy crisis, and in the long run, it can realize the sustainable development. The fair value of energy tax is not a kind of value which is to exceed others in ability, but we must give dual attention to the benefit of both present generation and future generation. The second dimension is the sociological foundation of energy tax. It discusses the relationship between using energy and poverty elimination, employment，international cooperation and social impact of the energy tax. The third dimension is the economic foundation of energy tax. By the tax revenue and economic theories, it evaluates the positive role of energy tax on enhancing the energy efficiency and accelerating the sustainable development.
Chapter 2 Definition and Category of energy tax under China’s law. This chapter is divided into two major parts. The first part is mainly about the definition of energy tax in China. After describing the differences and similarity between energy tax and other related taxes in the world, this part provides a definition of energy tax accepted in China. This Paper considers “energy tax” as an aggregative concept. Different countries set out various forms, such as value-added tax, consumption tax, the pollution tax (for example sulfur tax), etc. Moreover the tax rate also varies according to energy types. The energy tax here refers to the taxes legally paid by individuals or enterprises who is engaged into exploring, using energy, or consuming the energy product which might cause environmental pollution. Part Two contains three sections. Taking the 1994 tax reform as a demarcation point, section 1 combed the development of energy tax since the foundation of new China, and then carefully investigated current tax law about energy in China. On the basis of overall situation of current energy tax law, section 2 indicates content distribution and legislative characteristic of energy tax measures in different types of tax, composition of energy, new energy and renewable energy. Section three analyzes necessity and feasibility of energy tax law and its legislative tendency under the existing tax law system. China has adopted and implemented series of financial and revenue regulations to improve energy saving since its foundation. This Paper, however, argues that actually there is no true energy tax in China’s current tax law. All rules about energy utilization are mixed in those of value-added tax, consumption tax and tax of natural resources which are stipulated in financial and revenue laws. Furthermore, the shortness of measures on encouraging energy tax limited the adjusting function of tax law on proper exploitation and sustainable development.
Chapter 3 Comparative Study of Foreign Energy Tax system. An advice from others may help one's defects. This chapter analyzes and comments the energy tax law in major representative countries. There are 2 steps to fulfill this task. Firstly, nowadays it is generally accepted that research on energy is essential, it is our common interests to protect environment, and globalization leads to tax law reform. Also it is necessary for countries that have different economic development, energy situation and tax law regime to learn energy tax rules from each other. Under this background, this part will systematically introduce and assess some representative countries’ (including northern Europe, UK, US, Japan, South Korea, countries in transition) energy tax law of which energy situation, tendency, content, pattern and features. Through comparing those representative countries, this Paper considers that the worse effect of global warming pushed the implementation of the 1992 Framework Convention on Climate Change. Many countries use financial and tax measures to control energy utilization, which is an energy strategy in those countries. Therefore we can predict that more and more energy tax measures will be applied to industry. Although there is a mutual influence between energy tax legislation and each country's energy reserve, consumption pattern and economic development request, the sustainable development has already become a common goal of energy tax legislation in each representative country.
Chapter 4 Reference Way of China’s Energy Tax Legislation to Promotes the Sustainable Development. This chapter focuses on the localilzation of our country energy tax legislation. It is not only learning from the overseas energy tax legislation experience's, but also is a reconsideration for our country energy tax legislation. This chapter is composed of two parts. The first part focuses on the “the localilzation” of energy tax law. It does not only call for a critical inheritance of foreign countries’ energy tax law, but also considers the future of Chinese energy tax law. This chapter constitutes 2 parts. Part 1 is an analysis of the “localization” of energy tax law in China. It argues that because of the limitation of comparative law, differences of energy tax law theories and characteristic of legal content, the energy tax legislation should suit to national condition. Then this part explains the “heuristic” and the “fill type” legislative experience in the foreign energy tax legislation. This part holds that the “heuristic” legislative experiences lie on such aspects, for example indirect tax status is become more and more important, mobile fuel is the core of energy tax, environment is the focal point in energy tax system, more unified legislative pattern, the compound legislative structure and the consumption tax on transportation. Additionally, the “fill type” legislative experiences lie on such aspects. For example, carbon tax, fuel oil tax, indirect taxation to road traffic and energy ecology tax are valuable to content design of China’s energy tax. Part two points that the energy tax law should promote the sustainable development. It argues that our country’s energy tax law should have a reasonable legislative pattern. Specifically, this law should be compatible to the sustainable development of energy in China’s territory, to situation of energy, to energy ecology, and to profession distribution.
Chapter 5 The Construction of Our Country’s Energy Tax Legislation to Accelerate the Sustainable Development. This chapter aims to investigate how to reflect sustainable development in China’s energy law. It is composed of five parts. The first part is the construction of essential factors of China’s energy tax energy taxpayer, taxation object, taxation basis and tax rate are discussed separately. The second part mainly explains the tax authority and tax administration and control of energy tax. Part three embarks from the present energy legislation system of our country, then discusses the coordinated reform measures for our country’s present legislation, such as value-added tax, consumption tax, tariff duties and income tax. This part proposes that our country should put forward more tax incentive mechanisms for clean and renewable energy, and make full use of the tax preference method to accelerate enterprises to improve energy efficiency and use more clean energy.
The fourth part is about the innovation of tax revenue measures in our country’s energy law. The tax revenue rules are not only existing in the specific tax code, but also in other related tax regulations. By examining the application of China’s energy tax law and its development tendency, this part concludes that energy tax law should keep up with age, and closely connect with other energy law in order to support sustainable development. Part five is about the cultivation of auxiliary mechanisms for energy tax. This part holds that our country should construct four energy tax auxiliary mechanisms that are energy saving financial safeguard mechanism, the energy tax legislation consultation mechanism, the energy tax revenue agreement mechanism and the energy technology progress mechanism, in order to accelerate the implementation of energy tax legislation, and also to escort for the sustainable development goal to be realized in the practice of energy tax legislation.
The conclusion can be divided into two parts. The first part elaborates the major points of this research, and the second part gives suggestive texts for provisions of energy tax in “Energy Law” and “Temporary Energy tax regulation”.
Key words: Energy Tax; Sustainable Development; Legislation