On the Tax Policy Option to Promote Energy Resources Conservation and Environmental Protection

After analyzing the process of our tax policy development,we should place equal stress on rewards and penalties when establishing and improving the energy-preserving and environment-protecting tax policy system.The actual procedures should be taken according to the world economic condition and our country's actual situation as well as the characteristic traits of different taxes,so that the tax policy can be set up scientifically and soundly and implemented step by step.The rewarding policy is supposed to apply to such taxes as value added tax and business income tax while punishing policy is adopted to the taxes such as resources tax,consumption tax and environment tax etc.Resources tax and consumption tax together exercise the function of pollution tax,which is based upon the principle that‘the one who consumes is levied',while environment tax does the duty of discharge tax whose concept is that‘the one who pollutes pays the tax'.