欧盟能源税指令修订对我国碳价体系构建的启示  

Implications of the Revision of EU Energy Taxation Directive on the Construction of Carbon Price System in China

作　　者：余娟 Yu Juan(School of Foreign Languages,Xi'an Shiyou University,Xi'an Shaanxi 710065)

机构地区：[1]西安石油大学外国语学院,陕西西安710065

出　　处：《中外能源》2025年第4期1-6,共6页Sino-Global Energy

摘　　要：为了优化欧盟能源税结构、促进能效利用以及创新环保技术和可持续能源技术,欧盟委员会于2021年7月对欧盟能源税指令(ETD)的适用范围、税率结构以及欧盟各成员国税收减免和优惠范围进行了一次全面修订。适用范围从矿物油、矿物油产品和电力扩大到乙醇、氢、氨、甲醚和丙醚、有机复合溶剂、生物柴油以及薪柴和木炭;征税方式从按照能源产品消耗总量计算税额,修订为依据能源产品和电力的能源含量以及它们对环保的贡献计算税额,并实施分级税率;修订后的免税范围主要增加了可再生能源,取消了航空和航运的免税,同时税收优惠范围兼顾了社会公平。欧盟能源税指令和欧盟碳排放交易体系共同构成了欧盟应对气候变化的治理政策,值得我们借鉴和学习。建议我国应在“双碳”目标引领下对能源和能源产品实施分类征税;逐步建立适合我国国情的碳价体系,将能源产品对环境的危害程度纳入征税考量范围;同时,在税收减免、优惠和再分配时需考量社会公平。In order to optimize the EU′s energy tax structure,promote energy efficiency utilization and innovate environmental protection technologies and sustainable energy technologies,the European Commission comprehensively revised the EU Energy Taxation Directive(ETD)in terms of scope of application,tax rate structure,and scope of tax relief and incentives for EU Member States in July 2021.The scope of application was extended from mineral oil,mineral oil products and electricity to ethanol,hydrogen,ammonia,methyl ether and propyl ether,organic complex solvents,biodiesel as well as firewood and charcoal.The taxation method was revised from the calculation of tax based on the total consumption of energy products to the calculation of tax based on the energy content of energy products and electricity as well as their contribution to environmental protection,and graduated tax rate was implemented.The scope of tax relief was mainly revised to include re-newable energy and exclude aviation and shipping,and the scope of tax incentives took into account social equity.The EU Energy Taxation Directive and the EU Emissions Trading System together constitute the EU′s governance policies on climate change,which are worth learning.It is suggested that China should implement classified taxation on energy and energy products under the guidance of‘dual carbon'goals,gradually establish a carbon price system suitable for China′s national conditions and include the degree of harm to the environment caused by energy products into the scope of taxation,and at the same time,take into account social equity in tax relief,incentives and redistribution.

关 键 词：欧盟能源税指令 税率结构 能源含量 碳价体系 税收减免 社会公平 

分 类 号：F81[经济管理—财政学]