Reform and Consummation of Energy Taxes System in China:also on Levying Fuel Tax

Energy is a resource that directs or provides the useful energy through the transformation the human needs.Energy development is the source of economic growth.With China's rapid economic development,energy gradually becomes the bottleneck of economy to be sustainable,stable and healthy.It shows that tax benefit energy conservation and utilization from theory and practice.Energy tax system refers to all tax policies that can be usud directly or indirectly in the energy conservation.It may divide the energy production tax,the energy excise tax and the energy specific tax.Energy tax policies have played a big role in energy conservation and utilization in our country.Though there are a series of problems,for instance the lack of a complete energy tax system,the lack of the new energy tax policy,and so on,we can obtain a lot of enlightenments from the typical national energy tax system.By taking the fuel oil tax as turning point we must consummate the energy production,the expense and the related taxes,form the energy tax system that suits the Chinese conditions.