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2008年《能源法》(征求意见稿)向社会公开征求意见以来,其立法程序的推进没有如当初预估的那样乐观。2014年能源革命的国家战略定位又一次形成了推动能源立法的政治驱动。《能源法》(征求意见稿)重视能源财税制度的设置,确定了鼓励能源开发为能源财税政策的基本原则。能源立法需要正确对待作为财税法最高原则的财税法定原则,并力争在将要制定的《能源法》中着重凸显,进而将既有的政策驱动式的能源财税立法模式调整为法律主治模式。
Since the Energy Law of 2008 (draft for soliciting opinions) has publicly solicited opinions from the public, the progress of its legislative procedure has not been as optimistic as originally estimated. The national strategic positioning of the energy revolution in 2014 once again formed a political drive to promote energy legislation. The Energy Law (draft for soliciting opinions) attaches great importance to the establishment of the system of energy and taxation and stipulates the basic principles for encouraging energy development as an energy fiscal policy. Energy legislation needs to correctly treat the principle of fiscal and taxation, which is the supreme principle of taxation and taxation, and strive to emphasize the “Energy Law” to be formulated, and then adjust the existing policy mode of energy taxation and taxation to legal mode of law.