中文摘要：

目前我国的能源问题不断恶化，能源矛盾日益突出，税收政策作为国家宏观调控的重要工具，在促进能源节约方面有其他经济手段难以替代的功能．本文提出了一种能源税收政策系统动力模型，可科学得出我国交通领域节能目标和实现目标所需采取的能源税率实施方案．结果表明，在实施最佳税率方案情景下，可以通过承担最少的边际削减成本，控制未来中国交通用能总量及环境影响，获得较好的经济及环境效益．结论对于设计未来可持续的能源财经与税收政策具有指导意义．

英文摘要：

The current increasingly outstanding contradiction between supply and consumption of energy has become an important restrictive factor affecting the development of our economic society. This thesis brings forward an analytical method of tax policy research on sustainable energy for Chinese transport sector. 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 guides the design of future finance and tax policy on sustainable energy.