简介：It'sbeenprovedbytheoryandpracticethattaxationpolicyisoneoftheimportantmeansofrealizingenergysavingandemissionreduction.ThegreentaxationsystemintheWesterncountrieshasgotbettereffectsinenergysavingandenvironmentalprotection.Intherecentyears,Chinahasinsuccessionreleasedsometaxationpoliciespromotingenergysavingandemissionreduction,butstillhasahugegaptomeettherealneedsofenergysavingandemissionreduction.ByanalyzingChina'sstatusquoofthepolicesofenergysavingandemissionreductionanddrawinguponexperiencesofthedevelopedcountriesaboutgreentaxation,thispaperpresentshowtoperfectideasofChina'senergysavingandemissionreductiontaxationpolicies:adjustingtaxesrelevanttogreentaxationinthecurrenttaxationsystem,suchasresourcetax,consumertax,andsoon;collectingnewenvironmentaltax;perfectingthepreferentialtaxationpoliciesfortheenergysavingandenvironmentalprotectionindustries.