Tax policy Tropism of Chinese Enterprises’ Energy Conservation and Pollution Reduction: Evidence from Shandong Province

Abstract

AbstractBased 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