Function mechanism and actual space study on green tax in energy saving and emission reduction

Green tax is an effective policy of the government to promote energy saving and emission reduction. When the vigorous development of national energy saving and emission reduction in the “11th five-year” turns into the longitudinal development in the “12th five-year”, first, we make a theoretical analysis in the paper upon function mechanism of green tax in the promotion of energy saving and emission reduction from the perspective of resource utilization and environment protection, and then combine all processes of resource circulation to explore the functional space of green tax in actual application so that in the “12th five-year”, green tax can function more scientifically to promote energy saving and emission reduction and to drive mode transformation of economic development from extensive economy to intensive economy.