美日能源税制与相关产业发展研究

发布时间：2018-08-05 14:29

【摘要】：能源税收体系的构建，有助于节约能源、保护环境，其根本是通过对纳税人、征税主体以及能源税率等要素的设计，将节能和环保理念融入到一国的税法体系当中，受到诸多学者和政策决策者的关注和研究。中国石油对外依存度已经超过50%，能源安全与否将对中国经济安全产生直接影响。但中国目前还没有完整的能源税收体系，这一有力控制能源消费手段的缺失，对中国有效控制能源消费、缓解能源紧张局面、保证中国能源安全产生了极大的负面效应。虽然中国目前能源税收体系还不科学、不完整，但是与能源相关的税制改革已经通过某些税种的改革逐步展开，换而言之，在能源环境严峻的今天，中国构建比较系统的能源税制只是时间问题，故笔者希望通过本文的研究能够对中国能源税制的设计起到借鉴作用。本研究通过理论和实证方法，对美日两国能源税制发展与演变，能源税制定位及构成和能源税制对能源产业、环境产业和低碳产业的影响进行了系统分析，发现如下重要结论：第一，美日能源税立法的核心目的是节约能源和开发替代传统能源的清洁能源。美日能源税收减免等优惠措施的覆盖范围从早期的家庭能源消费到有限的节能设备；与此同时，对替代能源的激励亦从早期数量有限的几种替代能源到如今几十种清洁能源的生产、供给乃至相关设备。而在上述措施实施的过程中，环保理念始终被坚持。能源税法有利于能源市场化机制的运行。美日政府在利用能源税收等财政手段调节能源生产消费的同时，注重能源市场自身机制的作用，逐步放开相关领域的管制。故能源税法在调节能源生产和消费的同时，亦在为能源市场竞争机制提供有力政策保障。第二，美国能源税收支出的目的侧重于保证传统能源的安全，鼓励新能源的发展。日本能源税收支出侧重于鼓励新能源发展，试图通过新能源发展替代传统能源，效果显著。日本能源税收政策的实施对日本各产业能源强度的降低作用显著，而美国则很不明显。究其原因，美国本土能源资源丰富，并且在海外亦有庞大能源供应基地，美国政府虽有能源危机意识，但在实践执行中并未能够严格予以执行。相比美国，日本能源资源贫瘠，能源危机意识十分强烈，日本政府的外交和经济活动很多都是围绕能源资源进行，并且在日常生产生活中将提高能源效率、开发新能源置于重要位置。第三，美日两国能源税收的征收有助于两国环保产业的发展。两国技术进步对清洁能源或可再生能源的使用都起到了积极的促进作用。由于能源税和技术进步对能源效率的改善存在作用，这可能导致两国均出现能源的回弹效应，即扩大能源的消耗，但如果回弹效应过大，会导致企业主体进一步改善其能源消耗技术，提高利用效率。第四，美国能源消耗虽然较大，，但美国自身能源资源较为丰富，美国采取能源税收政策，主要是基于长期能源绩效和环境目标考虑，为此对美国能源价格影响并不显著。相比美国，日本能源资源十分匮乏，其出台能源税收政策不仅关注长期利益，也关注能源税的短期绩效，因而通过能源税征收提高能源价格，达到抑制能源需求，降低能耗、降低碳排放的目的。
[Abstract]:The construction of the energy tax system helps to save energy and protect the environment. It is based on the design of the taxpayers, the subject of Taxation, and the energy tax rate. The concept of energy saving and environmental protection is integrated into the tax law system of one country, which has been paid attention to and studied by many scholars and policy makers. The dependence of China's oil is more than 5. 0%, energy security will have a direct impact on China's economic security. However, there is no complete energy tax system in China. The lack of a powerful means of controlling energy consumption has had a great negative effect on China's effective control of energy consumption, the relief of energy tension and the guarantee of China's energy security. The source tax system is not scientific and incomplete, but the reform of energy related tax system has been gradually carried out through some kinds of tax reform. In other words, it is only a matter of time to build a relatively systematic energy tax system in China today. So the author hopes that the research of this paper can be used to design the energy tax system in China. To use for reference.
Through theoretical and empirical methods, the development and evolution of energy tax system in the United States and Japan, the position and composition of energy tax system and the impact of energy tax on the energy industry, the environmental industry and the low-carbon industry are systematically analyzed, and the following important conclusions are found.
First, the central purpose of the US and Japan energy tax legislation is to save energy and to develop clean energy to replace traditional energy. The coverage of preferential measures such as US Japan energy tax relief is covered from early household energy consumption to limited energy saving equipment; at the same time, incentives for alternative energy sources are also from a limited number of alternative energy sources to energy sources at the same time. In the process of implementing these measures, the concept of environmental protection has always been upheld in the implementation of these measures. The energy tax law is conducive to the operation of the energy market mechanism. The US and Japan government regulates energy production and consumption by means of energy tax and other financial means, paying attention to the mechanism of energy market itself. The energy tax law, while regulating energy production and consumption, is also providing a strong policy guarantee for the energy market competition mechanism.
Second, the purpose of energy tax expenditure in the United States is to ensure the safety of traditional energy and encourage the development of new energy. The energy tax expenditure of Japan focuses on encouraging the development of new energy and trying to replace the traditional energy through the development of new energy. The United States is rich in energy resources and has a large energy supply base abroad. Although the US government has a sense of energy crisis, it is not strictly implemented in practice. Compared to the United States, Japan is poor in energy resources, the energy crisis is very strong, and the Japanese government's diplomacy. Many economic activities are carried out around energy resources, and in daily production and life will improve energy efficiency, the development of new energy in an important position.
Third, the expropriation of energy tax in the United States and Japan will contribute to the development of the two countries' environmental protection industry. The technological progress of the two countries has played a positive role in promoting the use of clean energy or renewable energy. Energy consumption, but if the rebound effect is too large, will lead to further improve their energy consumption technology and improve efficiency.
Fourth, although the energy consumption of the United States is large, the energy resources of the United States are more abundant. The United States adopts the energy tax policy, mainly based on the long-term energy performance and the environmental objectives. Therefore, the impact on the energy price of the United States is not significant. Compared to the United States, the energy resources of Japan are very scarce, and its energy tax policy is not only concerned for the long term. Benefits also focus on the short-term performance of the energy tax, thus raising energy prices through energy taxes to curb energy demand, reduce energy consumption and reduce carbon emissions.
【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F416.22;F812.42;F811.4

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