CAJ | 학술논문

能源是可以直接或通过转换提供人类所需的有用能的资源。能源发展是经济增长的动力源泉．随着我国经济的迅速发展。能源逐步成为保持经济持续、稳定、健康发展的“瓶颈”。理论和实践证明。税收有利于能源的节约与利用。能源税制是指一切可以直接或间接用于能源节约与利用目的的税收政策的总称。可以分为能源生产税，能源消费税和能源特别税三种。我国现行税制中的能源税收政策在促进能源的节约和有效利用方面发挥了一定的作用。但还存在一些问题，比如没有一个完整的能源税制体系．缺乏针对新能源的税收政策，等等。国外典型国家能源税制给我们很多的启示。完善我国的能源税制要以燃油税的开征为契机。不断完善能源生产、消费和相关环节的税种．逐步形成一套适合中国国情的能源税制体系。
능원시가이직접혹통과전환제공인류소수적유용능적자원。능원발전시경제증장적동력원천．수착아국경제적신속발전。능원축보성위보지경제지속、은정、건강발전적“병경”。이론화실천증명。세수유리우능원적절약여이용。능원세제시지일절가이직접혹간접용우능원절약여이용목적적세수정책적총칭。가이분위능원생산세，능원소비세화능원특별세삼충。아국현행세제중적능원세수정책재촉진능원적절약화유효이용방면발휘료일정적작용。단환존재일사문제，비여몰유일개완정적능원세제체계．결핍침대신능원적세수정책，등등。국외전형국가능원세제급아문흔다적계시。완선아국적능원세제요이연유세적개정위계궤。불단완선능원생산、소비화상관배절적세충．축보형성일투괄합중국국정적능원세제체계。
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 utihzation 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.