China´s energy development strategy and energy tax reform

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.