China's Energy Development Strategy and Energy Tax Reform

摘要

In a long period of time, China is facing several energy problems. The government should take a scientific and rational fiscal policy to improve energy consumption structure, and promote the development of energy conservation. Energy taxes help to ensure China's energy development strategy goals, but the development of China's energy tax is just in starting state, the energy tax reform is needed urgently. This article is based on the analysis of energy development strategy in China, finds out China's current, problems of energy taxes and proposes the directions of energy tax reform.