美日能源稅制與相關(guān)產(chǎn)業(yè)發(fā)展研究
發(fā)布時間：2018-08-05 14:29
【摘要】：能源稅收體系的構(gòu)建，有助于節(jié)約能源、保護環(huán)境，其根本是通過對納稅人、征稅主體以及能源稅率等要素的設(shè)計，將節(jié)能和環(huán)保理念融入到一國的稅法體系當(dāng)中，受到諸多學(xué)者和政策決策者的關(guān)注和研究。中國石油對外依存度已經(jīng)超過50%，能源安全與否將對中國經(jīng)濟安全產(chǎn)生直接影響。但中國目前還沒有完整的能源稅收體系，這一有力控制能源消費手段的缺失，對中國有效控制能源消費、緩解能源緊張局面、保證中國能源安全產(chǎn)生了極大的負(fù)面效應(yīng)。雖然中國目前能源稅收體系還不科學(xué)、不完整，但是與能源相關(guān)的稅制改革已經(jīng)通過某些稅種的改革逐步展開，換而言之，在能源環(huán)境嚴(yán)峻的今天，中國構(gòu)建比較系統(tǒng)的能源稅制只是時間問題，故筆者希望通過本文的研究能夠?qū)χ袊茉炊愔频脑O(shè)計起到借鑒作用。 本研究通過理論和實證方法，對美日兩國能源稅制發(fā)展與演變，能源稅制定位及構(gòu)成和能源稅制對能源產(chǎn)業(yè)、環(huán)境產(chǎn)業(yè)和低碳產(chǎn)業(yè)的影響進行了系統(tǒng)分析，發(fā)現(xiàn)如下重要結(jié)論： 第一，美日能源稅立法的核心目的是節(jié)約能源和開發(fā)替代傳統(tǒng)能源的清潔能源。美日能源稅收減免等優(yōu)惠措施的覆蓋范圍從早期的家庭能源消費到有限的節(jié)能設(shè)備；與此同時，對替代能源的激勵亦從早期數(shù)量有限的幾種替代能源到如今幾十種清潔能源的生產(chǎn)、供給乃至相關(guān)設(shè)備。而在上述措施實施的過程中，環(huán)保理念始終被堅持。能源稅法有利于能源市場化機制的運行。美日政府在利用能源稅收等財政手段調(diào)節(jié)能源生產(chǎn)消費的同時，注重能源市場自身機制的作用，逐步放開相關(guān)領(lǐng)域的管制。故能源稅法在調(diào)節(jié)能源生產(chǎn)和消費的同時，亦在為能源市場競爭機制提供有力政策保障。 第二，美國能源稅收支出的目的側(cè)重于保證傳統(tǒng)能源的安全，鼓勵新能源的發(fā)展。日本能源稅收支出側(cè)重于鼓勵新能源發(fā)展，試圖通過新能源發(fā)展替代傳統(tǒng)能源，效果顯著。日本能源稅收政策的實施對日本各產(chǎn)業(yè)能源強度的降低作用顯著，而美國則很不明顯。究其原因，美國本土能源資源豐富，并且在海外亦有龐大能源供應(yīng)基地，美國政府雖有能源危機意識，但在實踐執(zhí)行中并未能夠嚴(yán)格予以執(zhí)行。相比美國，日本能源資源貧瘠，能源危機意識十分強烈，日本政府的外交和經(jīng)濟活動很多都是圍繞能源資源進行，并且在日常生產(chǎn)生活中將提高能源效率、開發(fā)新能源置于重要位置。 第三，美日兩國能源稅收的征收有助于兩國環(huán)保產(chǎn)業(yè)的發(fā)展。兩國技術(shù)進步對清潔能源或可再生能源的使用都起到了積極的促進作用。由于能源稅和技術(shù)進步對能源效率的改善存在作用，這可能導(dǎo)致兩國均出現(xiàn)能源的回彈效應(yīng)，即擴大能源的消耗，但如果回彈效應(yīng)過大，會導(dǎo)致企業(yè)主體進一步改善其能源消耗技術(shù)，提高利用效率。 第四，美國能源消耗雖然較大，，但美國自身能源資源較為豐富，美國采取能源稅收政策，主要是基于長期能源績效和環(huán)境目標(biāo)考慮，為此對美國能源價格影響并不顯著。相比美國，日本能源資源十分匱乏，其出臺能源稅收政策不僅關(guān)注長期利益，也關(guān)注能源稅的短期績效，因而通過能源稅征收提高能源價格，達到抑制能源需求，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.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F416.22;F812.42;F811.4
本文編號：2166072
[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.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F416.22;F812.42;F811.4
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