能源税问题探析——基于实例与模型的分析

On Levying Energy Tax in China: Analysis Based on Experience of EU Countries and New-classical Models

随着中国经济的高速发展,能源的地位日益重要。国家对于经济发展中的能源瓶颈问题,通常会采用一系列手段进行干预,主要包括:税收、法令、补贴。征收能源税是现在发达国家逐渐采用的保护环境、应对能源问题的主要手段之一。征收能源税的目的在于:(1)它能够有效地将能源使用的外部成本内部化,引导企业积极主动的进行技术创新,更有效率的使用能源;家庭也会注重采取节约能源的生活方式。(2)能源税的收入可以投入到公共领域,改善公共能源系统和社会福利。(3)征税相对于其他规制手段来说,社会的监督成本会比较低。因而本文希望通过对现有国际能源税制的比较与模型分析,为中国能源税的制定提供一些思路。

in this paper, we mainly discuss about the feasibility of levying energy tax in China. Based on the modeling analysis, we conclude that the energy tax can encourage private sectors to substitute labor for energy use and improve the general welfare of the society. Moreover, through the comparative analysis on the energy tax system in developed nations, we suggest some ideas for China＇s policy making in the future.