《欧盟能源征税指令(修订稿)》简介与评析——兼论我国能源产品消费税制度的完善  

An Introduction and Analysis of the Revision of EU Energy Taxation Directive:On Improvement of China's Consumption Taxation on Energy Products

作　　者：张雨乔 翁武耀[1] ZHANG Yuqiao;WENG Wuyao

机构地区：[1]中国政法大学民商经济法学院

出　　处：《国际税收》2024年第5期47-55,共9页International Taxation In China

摘　　要：为提升能源税收在应对气候变化和调整能源结构中的积极作用,欧盟于2021年提出修订适用了近20年的《欧盟能源征税指令》。在《欧盟能源征税指令(修订稿)》中,欧盟扩大了应税能源产品的范围、规定了更为精细的税率结构、调整了从量计税的方式、建立起促进清洁能源发展的税收优惠措施体系。欧盟能源征税制度的修订对我国能源产品消费税制度的完善具有一定的借鉴意义。我国可以参考欧盟经验,增强消费税在气候治理和能源结构方面的调节功能,扩大应税能源产品范围,根据能源产品造成的环境影响调整计税依据,根据能源产品的不同用途优化税率结构,增加有利于清洁能源发展的税收优惠措施。To enhance the positive role of energy taxation in tackling climate change and adjusting the energy structure,EU proposed to revise the EU Energy Taxation Directive in 2021,which has come into force for nearly two decades.In the revised EU Energy Taxation Directive,EU expands the scope of taxable energy products,provides for a more refined tax rate structure,bases tax on the heat generated by energy products,and establishes tax incentives to promote clean energy.The revision of EU energy taxation system has reference significance for the improvement of China's consumption tax system on energy products.In view of EU's experience,this paper proposes several suggestions,including highlighting the environmental function of consumption tax,expanding the scope of taxable energy products,adjusting the method of tax calculation,optimizing structure of tax rate according to the different uses of energy products,and increasing tax incentives to support clean energy.

关 键 词：环境保护 欧盟能源征税指令 消费税 征税标准 税收优惠 

分 类 号：F810.42[经济管理—财政学]