ABSTRACT
In China, using tax instruments to facilitate energy conservation and pollution control has been widely discussed among academics for more than 15 years since the mid 1990s. Yet, only in the last five years has an environmental tax been seriously considered as a policy measure by the Chinese government. China’s twelfth Five Year Plan (FYP) (2011–2015) clearly states the tasks of improving the resource and environmental tax system towards greening the finance and taxation system of the country. And now taxation instruments have been expected to play an important role in facilitating achieving the National Goal of Emission Reduction and Energy Conservation of China in the near future.
