【摘要】 介绍、比较了世界各国对能源课税,保护环境、节约能源的情况,分析了近年来发达国家能源税制改革的新趋势。指出随着我国能源消费的剧增和对进口能源的依赖加重,节能和环保方面的税收政策应受到普遍重视,应借鉴国外经验,完善我国的能源税制。更多还原

【Abstract】 By introducing and comparing the situation of energy tax system,environmental protection and energy consumption,the paper analyzed new tendency of the reform of energy tax system in developed countries in recent years.In China,the energy consumption increased rapidly and the reliance on the imported energy is deeper than ever before.Therefore,the tax policies in energy conservation and environmental protection are very important and the experience of other countries is also necessary to perfect the energy tax system of China.更多还原