Energy strategy is considered as national strategy due to there is an increasing tendency that economic development is more and more dependent on energy resources. At the end of Eleventh Five-Year period，the targets for saving energy and reducing emissions is just barely completed by cutting down the small fossil fuel-fired power units，eliminating backward production capacity，and limiting power by pulling brake. All of these measures not only reveal the restrictions of resources on economic development，but also manifest the significance of energy safety. Therefore，the cardinal directions are accelerating transformation of the mode of economic development and adjusting the economic structure during the Twelfth Five-Year Period，which means that the essential tasks of economic development are optimizing energy structure and improving the energy efficiency. Accordingly，the adjustments of fiscal and taxation policies are urgent. By using powerful fiscal leverage，such as carrying out resources tax，energy tax and carbon tax，adjusting energy prices，reinforcing resources management，and perfecting access standard，the goal of promoting the transformation of energy industries will be finally accomplished.