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Reform and improve VAT. Countries for energy efficiency significantly, subject to price and other factors which promote significant energy-saving equipment and products within a certain period can implement the VAT exemption of certain tax incentives. Significant energy saving effect of individual products, can be taken within a certain period of VAT Jizhengjitui measures. VAT can be refunded by a certain percentage, it can be all to achieve enhance their development potential effect.

合理适当调整消费税。一是适当调整一些现行应税消费品的消费税税率水平，提高大排气量轿车的消费税税率，适当降低低排气量轿车的消费税税率等。二是对资源消耗量小、循环利用资源生产的产品和不会对环境造成污染的绿色清洁产品，应征收较低的消费税。

Reasonable and appropriate adjustment of consumption tax. First, adjust the number of existing taxable consumer goods tax levels, improve large displacement car consumption tax rate, due to lower low-displacement car consumption tax rate and so on. Second, small consumption of resources, recycling of resources and products do not pollute the environment, green cleaning products, lower consumption tax should be levied. Three is not currently included in the scope of consumption tax, does not meet the technical standards of energy resources supplies, high energy consumption products into the scope of consumption tax levy. Fourth, a reasonable adjustment of consumption tax preferential policies to achieve low emission values for cars, sport utility vehicles and small buses and other take 30% reduction in the consumption tax policy, on energy efficiency standards for certain energy-saving products, allowing enjoy spending according to a certain percentage of tax reduction discount.

增强资源税。一是扩大征收范围。在现行资源税的基础上，将土地、淡水、海洋、森林、草原等必须加以保护和合理开发利用的资源也列入征收范围.

Enhanced resource tax. First, expand the scope of the collection. Under the current resource tax, based on the land, freshwater, oceans, forests, grasslands, etc. must be protected and rational development and utilization of resources are also included in the scope of charge; second is to adjust the tax basis. From the current sales volume and the number of occupied adjusted tax basis in order to yield tax basis, and appropriately increase the tax allowance units, especially for the scarcity of non-renewable, non-alternative resources to levy heavy taxes, to limit resource plundering exploitation and development; Third, LAT, land use tax, farmland occupation tax into the resource tax; Fourth, policies to encourage recycling of resources, development and utilization of alternative sources of tax incentives, improve resource utilization, the resource tax can really play a protective function of resources.

Although China's current tax system already contains a number of resources and environment conducive to the protection of tax incentives, but these policy measures are mainly limited to the tax cuts and exemptions, more single form, not fully utilized accelerated depreciation, tax credits and other indirect concessions; Shipping narrow scope of application of scientific and technological progress and innovation in energy saving concessions insufficient; preferential too fragmented, there is no formation of a certain system of mutual coordination is difficult to give full play to the role. China should improve with future resource conserva本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。