What Is an Energy Tax?

The energy tax is part of the Swedish option tax. The scope of taxation is mainly fuel and electricity. Such as diesel fuel, natural gas, liquefied gas, coal used for engine fuel and heating, kerosene used for generator additives, electricity, etc. Fuel taxpayers are those who produce taxable fuel in Sweden and produce similar goods with taxable fuel and who operate imported and self-produced taxable fuel; taxpayers of electricity are sold and consumed in Sweden for any commercial purpose People who produce electricity themselves, and people who sell electricity to others. Quantitative levy. ^[1]

Energy tax

Also called environmental taxation, it is to protect the environment and rationally develop and utilize natural resources.

1. Determined based on emissions and damage to the environment

In the 1950s and 1960s, serious environmental pollution crises occurred in the western developed countries, which caused great attention to environmental protection. In 1973, the European Union published the first rules of action in the environmental field, stating that the economic instruments available in environmental policies should be carefully analyzed, the different roles of different instruments, the advantages and disadvantages of implementing these instruments, and the implementation of predetermined goals Relative purposes and their coordination with cost allocation rules. On March 3, 1975, the Council of the European Communities also proposed that public rights should be intervened in the field of the environment.

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According to statistics from the OECD in 1999, for 19 developed countries in their member countries, the income derived from green taxes accounted for their respective years.

1. With energy tax as the main body,

The development of "green taxes" or environmental taxes in western countries has roughly gone through these stages:

(1) The 1970s to the early 1980s. this period

1. Ecological tax leaders are not implementing green tax reform in a vacuum. Rather, the reforms they are adopting may run counter to the common context of some international agreements advocating for global warming to reduce greenhouse gas emissions.

2. Taxing carbon dioxide emissions has become a common key factor in all ecological tax reforms. Almost all countries have found that the most effective way to achieve environmental goals is by taxing carbon dioxide, the target emissions of the major greenhouse gas. However, because it is difficult to accurately calculate the amount of carbon dioxide emissions, taxes are assigned to the estimated carbon content of products that emit this gas. Therefore, in practice, these taxes are always expressed in the form of product taxes or pure emissions taxes. But even among "ecological tax leaders" countries,

China's current environmental protection

The basic idea of establishing a green tax system in our country is: on the basis of further improving the current tax measures to protect the environment and resources, the levy will be launched as soon as possible.

Establishing a green tax system is not only in line with China s environmental policy goals and a people-oriented scientific concept of development, but also provides the necessary funds for pollution control through taxation and reduces the losses caused by pollution. Therefore, it is necessary to establish a green tax system in China. The basic principles it should follow are:

Adhere to the principle of national conditions

To establish and improve China's environmental protection tax system, of course, we must learn from foreign successful experiences.

In today's world, more and more emphasis is placed on the protection of the ecological environment and the rational development of resources. Some developed countries have already started the green GDP accounting model and established green ecological tax systems for sustainable development. Foreign green ecological taxation was generated in the 1970s. At present, quite a few countries have begun to protect the environment through taxation policies. For example, in 1972, the UK took the lead in levying carbon dioxide taxes, and subsequently France, the United States, Germany, Australia, and Sweden also levied carbon dioxide taxes, sulfur taxes, etc .; Germany imposed an ecological tax on mineral oils and began to impose disposable beverages Bottles are levied, and the tax amount for each bottle ranges from 0.15 to 0.30 marks; the European Union, Canada, and Japan are also actively formulating green tax policies.

China's current environmental protection policies and measures are mainly based on administrative management methods, and some necessary economic measures such as environmental protection charges, environmental protection investment, and comprehensive utilization of tax incentives have been adopted. However, their strength and systemicity are far from sufficient. A protection system for environmental pollution damage has been formed, and the deterioration trend of ecological environment pollution has not been fundamentally reversed. There is no special environmental protection tax in China's current tax system. Based on this, it is also necessary to learn from other countries' successful experiences and use the "green tax" system to promote ecological protection.

By adjusting and improving the tax policy of waste materials, further adjust consumer consumption behaviors, encourage consumers to engage in health, rational consumption and green consumption, so that human consumption does not affect the environment and species survival of nature, and achieve overall planning for people and nature The goal of harmonious development is to realize the harmonious development and comprehensive progress of human society.