美日能源税制与相关产业发展研究
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。
Construction of the energy tax system helps to save energy to protect theenvironment, it is simply by the taxpayer, tax and energy tax and other main elements ofthe design, the concept of energy saving and environmental protection be integrated intoa country's tax system by many scholars and attention and research policy makers.China's dependence on foreign oil has more than50%, energy security will have a directimpact on China's economic security. But the energy tax system of China has not beencomplete yet currently and being lack of the method to regulate energy consumption, itis negative to control energy consumption and alleviate energy shortage as well asensure the energy security. Although the current energy tax system of China is notscientific and integrated sufficiently, the tax reform which is related to energy has beencarried out gradually by the improvement of relevant tax laws and regulations. That is tosay it is only a matter of time to finish the implementation of China's energy tax systemunder the circumstances of today’s poor energy environment. Therefore I really hopethere‘s a positive effect for china’s energy tax system construction by this article.
In this study, theoretical and empirical approach used in this paper and analyze thefollowing aspects: the US-Japan bilateral energy development and evolution of taxation,energy taxation and energy taxation constitutes positioning and energy industries,environmental industries and low-carbon industries, at the end, this paper found thefollowing important conclusions:
First, the core purpose of the US-Japan energy tax legislation is to save energy anddevelop clean energy alternatives to traditional energy sources. Coverage of theUS-Japan energy tax from the early household energy consumption to the limitedenergy-saving equipment; Meanwhile, incentives for alternative energy from alternativeenergy sources are also expanded from a few types of early to now dozens of cleanenergy production, as well as related equipment supplied. In the process ofimplementation of the above measures, environmental philosophy has always beenupheld. Energy tax in favor of the energy market operation mechanism. U.S. andJapanese governments, while the use of energy taxation and other fiscal measures toregulate energy production and consumption, focusing on the role of energy market mechanism itself, the gradual liberalization of controls related fields. Therefore, theenergy tax at the same time regulating energy production and consumption, but alsoprovides strong policy support for the energy market competition mechanism.
Second, the purpose of the U.S. energy tax expenditures focused on ensuring thesafety of traditional energy sources, encourage the development of new energy sources;Japan's energy tax expenditures focused on encouraging the development of new energysources, trying to replace traditional energy sources through the development of newenergy sources, and the effect is significant. The implementation of Japan's energy taxpolicy for reducing Japan's energy intensity of each industry is indicated significantly,while the United States is very not obvious. The reason is that the United States is richin energy resources, and there are huge energy supply bases overseas, despite the U.S.government has the consciousness of energy crisis, but in practice the strictimplementation can not be enforced; compared to the United States, Japan Energyresource is poor, has strong sense of energy crisis, a lot of diplomatic and economicactivities are carried out around the Japanese government 's energy resources, andimprove energy efficiency in the daily production and life, the development of newenergy has been putted into an important position.
Third, the United States and Japan contribute to energy taxes levied on thedevelopment of bilateral environmental industry; the technological advances haveplayed a positive role in promoting in clean energy or renewable energy use; due to theenergy tax and technical progress on energy efficiency improvement effect exists,which may cause two effects are likely to rebound energy, i.e., the expansion of theenergy consumption, but if the rebound effect is too large, it will lead to further improveits corporate body energy consumption technology to improve efficiency.
Fourth, although the larger U.S. energy consumption, but the United States hasabundant energy resources, the United States adopted energy tax policy is mainly basedon long-term energy performance and environmental goals, therefore, the U.S. energyprices is not affected significantly; compared to the United States, Japan's energyresources are very scarce, the introduction of energy tax system is not only concernedabout the short-term performance, but also long-term interests, and therefore energy taxlevied by raising energy prices, to curb energy demand, reduce energy consumption, thepurpose of reducing carbon emissions.
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。
Construction of the energy tax system helps to save energy to protect theenvironment, it is simply by the taxpayer, tax and energy tax and other main elements ofthe design, the concept of energy saving and environmental protection be integrated intoa country's tax system by many scholars and attention and research policy makers.China's dependence on foreign oil has more than50%, energy security will have a directimpact on China's economic security. But the energy tax system of China has not beencomplete yet currently and being lack of the method to regulate energy consumption, itis negative to control energy consumption and alleviate energy shortage as well asensure the energy security. Although the current energy tax system of China is notscientific and integrated sufficiently, the tax reform which is related to energy has beencarried out gradually by the improvement of relevant tax laws and regulations. That is tosay it is only a matter of time to finish the implementation of China's energy tax systemunder the circumstances of today’s poor energy environment. Therefore I really hopethere‘s a positive effect for china’s energy tax system construction by this article.
In this study, theoretical and empirical approach used in this paper and analyze thefollowing aspects: the US-Japan bilateral energy development and evolution of taxation,energy taxation and energy taxation constitutes positioning and energy industries,environmental industries and low-carbon industries, at the end, this paper found thefollowing important conclusions:
First, the core purpose of the US-Japan energy tax legislation is to save energy anddevelop clean energy alternatives to traditional energy sources. Coverage of theUS-Japan energy tax from the early household energy consumption to the limitedenergy-saving equipment; Meanwhile, incentives for alternative energy from alternativeenergy sources are also expanded from a few types of early to now dozens of cleanenergy production, as well as related equipment supplied. In the process ofimplementation of the above measures, environmental philosophy has always beenupheld. Energy tax in favor of the energy market operation mechanism. U.S. andJapanese governments, while the use of energy taxation and other fiscal measures toregulate energy production and consumption, focusing on the role of energy market mechanism itself, the gradual liberalization of controls related fields. Therefore, theenergy tax at the same time regulating energy production and consumption, but alsoprovides strong policy support for the energy market competition mechanism.
Second, the purpose of the U.S. energy tax expenditures focused on ensuring thesafety of traditional energy sources, encourage the development of new energy sources;Japan's energy tax expenditures focused on encouraging the development of new energysources, trying to replace traditional energy sources through the development of newenergy sources, and the effect is significant. The implementation of Japan's energy taxpolicy for reducing Japan's energy intensity of each industry is indicated significantly,while the United States is very not obvious. The reason is that the United States is richin energy resources, and there are huge energy supply bases overseas, despite the U.S.government has the consciousness of energy crisis, but in practice the strictimplementation can not be enforced; compared to the United States, Japan Energyresource is poor, has strong sense of energy crisis, a lot of diplomatic and economicactivities are carried out around the Japanese government 's energy resources, andimprove energy efficiency in the daily production and life, the development of newenergy has been putted into an important position.
Third, the United States and Japan contribute to energy taxes levied on thedevelopment of bilateral environmental industry; the technological advances haveplayed a positive role in promoting in clean energy or renewable energy use; due to theenergy tax and technical progress on energy efficiency improvement effect exists,which may cause two effects are likely to rebound energy, i.e., the expansion of theenergy consumption, but if the rebound effect is too large, it will lead to further improveits corporate body energy consumption technology to improve efficiency.
Fourth, although the larger U.S. energy consumption, but the United States hasabundant energy resources, the United States adopted energy tax policy is mainly basedon long-term energy performance and environmental goals, therefore, the U.S. energyprices is not affected significantly; compared to the United States, Japan's energyresources are very scarce, the introduction of energy tax system is not only concernedabout the short-term performance, but also long-term interests, and therefore energy taxlevied by raising energy prices, to curb energy demand, reduce energy consumption, thepurpose of reducing carbon emissions.
引文
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