提出了一种中国交通可持续能源税收政策研究分析法。该方法以系统动力学为基础,考虑了能源价格、利率、能源税率、能源削减边际成本等因素对节能项目投资愿意的影响。通过确定最佳能源削减约束目标和为实现约束目标所采取的税率实施方案,研究未来中国交通能源消耗总量、交通能源消费的环境影响以及能源价格等的中长期发展情况。应用表明:中国交通可持续能源税收政策研究分析法可以直观得出能源削减约束目标和实现约束目标所需采取的税率实施方案,对于设计未来可持续的能源财经与税收政策具有很强的现实意义。
This thesis brings forward an analytical method of tax policy research on sustainable energy for Chinese transport sector.The method is based on system dynamics,and also takes energy price,interest rate,energy tax rate and energy-saving marginal cost into consideration,and how these factors influence the willingness to invest of energy-saving program.The thesis studies the transportation energy consuming gross ,the environmental influence of transportation energy consuming and the medium and long term development of energy price through the confirm of the optimum expected energy-saving target and the tax rates implementation scheme of the energy-saving target.The application indicates that the analytical method can get the energy-saving target and tax-rate scheme directly, and guide the design of future finance and tax policy on sustainable energy.