The main sources of the information and data of fossil fuel subsidies policies in this report include the policy documents and data published by the General Office of the State Council, National Development and Reform Commission, Ministry of Finance, State Administration of Taxation, National Energy Administration, Ministry of Environmental Protection, Ministry of Housing and Urban-Rural Developme. [...] However, due to the level of complexity of the nature of subsidy policies, the availability of data, the market timeliness of energy policies and other factors, the team that prepared this report reserves the rights of interpretation and amendment to the conclusions of this report. [...] In addition, inefficient fossil fuel subsidies also runs the risk of not being conducive to fully reflecting the commodity attributes of energy and the negative environmental externalities of fossil fuel consumption, of not being conducive to targeted support of the poor, and of resulting in fiscal burdens for the government. [...] The “reverse coercion mechanism” helps promote the strategic restructuring of the economy, push forward the optimization of the industrial structure, and strengthen all aspects of energy utilization management in industry, building, transportation, and public organizations, as well as in the fields of urban and rural construction and consumption, thus contributing to the construction of a resource. [...] In March 2014, NDRC, NEA and Ministry of Environmental Protection jointly issued the Work Plan on Enhancing Prevention and Treatment of Air Pollution in Energy Industry, proposed to strengthen the control of total energy consumption and gradually reduce the proportion of coal consumption from the perspective of the development of the energy industry.