Since energy is an important material foundation of social development and an important guarantee for national economic security，and besides，our country now is in the crucial period of modernization，energy has now become a strategic development issue.In recent years，the “power shortage” of many provinces and the high international crude oil prices all showed the resource bottleneck constraints on economic development，which people truly feel the importance of resources，especially energy supply security.At the same time，energy structure optimization，energy efficiency and how to control environmental pollution problems caused by energy consumption are all important tasks in the long-term economic development of our country.To ease the pressure of the population，resources，environment in the course of development，we must take the road of sustainable energy development.Make the sustainable development of energy effectively support the social sustainable development.In the new round of public finance and tax system reform，sustainable development is the core to build the energy tax policy system.Sustainable energy development promotes sustainable economic and social development，which is undoubtedly of great theoretical and practical significance.