国外促进节能的财税政策

Fiscal Polices to Motivate Energy Conservation of Overseas

本文阐述了促进工业节能的财税政策的目的和意义。财税政策的功能,一是降低能源效率投资成本促进节能,包括财政拨款,税收减免,优惠贷款等,二是增加能源使用成本促进节能,主要是征收能源税和环境税,介绍了国外促进工业节能的财税政策的实施及实例,包括公益基金,节能基金,创新基金,需求侧管理,能源服务公司,节能自愿协议等。

This paper expounds the fiscal policies to promote energy efficiency in industry. First, the function of fiscal policies is to reduce costs associated with energy investments, such as grants and subsidies, tax reduction or exemption, low interest loans and loans guarantees, Second, increase costs associate with energy use in order to stimulate investments in energy efficiency, such as energy taxes and environmental taxes. The paper introduces the implement and exampled of fiscal polices in foreign countries, including the public benefit funds, energy saving funds, DSM, ESCOS, voluntary energy efficiency agreement, etc.