The Impact of Tax Logic of Western Philosophy Thought on Tax Preferential Policies for Energy Conservation and Emission Reduction in China

Abstract

This article seeks to analyse the western philosophical thinking has a profound impact on the development of the world economy. In recent years, with the emergence of global energy conservation and emission reduction targets, countries around the world have introduced a series of tax policies to promote "carbon reduction and emission reduction", and countries attach great importance to the development of low-carbon economy. These tax policies reflect the two basic principles of "fairness" and "assistance" in philosophy. Tax policies should not only ensure the fairness of taxation, but also provide assistance to relevant energy-saving and emission-reduction enterprises. Different emphasis on the two principles will result in different tax impacts. The ideas of "fairness" and "assistance" embodied in China's energy-saving and emission reduction tax incentives belong to the two basic moral demands in the theoretical resources of human ethics, and they are indispensable and interrelated in the formulation of tax incentives and support policies. However, how to balance the two is a problem worth thinking about in the academic world. In this paper, we will review the history of the development of Western philosophical thought and argue the importance of both from the viewpoints of "fairness" and "help", and based on the existing tax incentives for energy conservation and emission reduction in China. Finally, it provides some actionable suggestions for the correct handling of the relationship between "fairness" and assistance.