Internal logic and reform suggestions of fiscal and taxation policies supporting construction of new energy system

Building a clean, low-carbon, safe and efficient new energy system is a core strategy for China to achieve its “dual carbon” goals and promote high-quality development. This endeavor involves not only technological innovation in energy production and consumption but also requires guidance and support from the national governance system. As a key instrument of modern national governance, the fiscal and taxation policies serve as a crucial way to guide energy production and consumption, promote technological innovation, and adjust the distribution of interests. In light of the current multidimensional goals of energy transition—particularly the inherent tension between “clean and low-carbon” and “safe and efficient”—a pressing theoretical and practical challenge is how to effectively advance the transition through comprehensive reform of the fiscal and taxation policies. This study aims to clarify the mission and theoretical logic of the fiscal and taxation policies in the context of energy transition, trace the evolution and current state of China’s energy-related fiscal and taxation policies, analyze existing shortcomings in supporting the construction of the new energy system, and ultimately propose systematic reform directions and policy recommendations.