标题：Tax policy Tropism of Chinese Enterprises' Energy Conservation and Pollution Reduction: Evidence from Shandong Province
作者：Li Fan; Chang Shiwang; Zhang Wei
作者机构：[Li Fan; Zhang Wei] Univ Jinan, Sch Econ, Jinan 250022, Peoples R China.; [Chang Shiwang] Shandong Univ, Sch Econ, Jinan 250100, Peoples R China.
会议名称：International Conference on Energy, Environment and Development (ICEED)
会议日期：DEC 08-09, 2010
来源：2010 INTERNATIONAL CONFERENCE ON ENERGY, ENVIRONMENT AND DEVELOPMENT (ICEED2010)
关键词：energy conservation and pollution reduction; tax policy; tax preference; system; energy-environment tax system
摘要：Based on the survey of 29 enterprises in Shandong province, the paper has found that the energy wastages quantities of these enterprises are large but pollution blow-off goes down obviously. These enterprises have more receptive to the preferential measures but more cautious to market mechanism and environmental tax. The key to energy conservation would be technological innovation and new sources of energy development. International experience has been introduced to give references to Chinese tax policy adjustment. On the base of policy goals, principles and detailed policy, the multi-level tax system should be set up. (C) 2011 Published by Elsevier Ltd. Selection and peer-review under responsibility of RIUDS