可再生能源经济激励政策立法研究

Research on Economic Incentive Policy in Legislation on Renewable Energy

我国现行可再生能源立法中有关经济激励的规范,主要通过设立再生能源发展基金、发放财政贴息贷款和实行税收优惠的方式促进再生能源产业的发展,但目前存在相关内容可操作性不强、行政法规或部委规章缺失、地方立法发展不均衡、政府财政支持力度不足、对传统能源征税力度小等现实状况,有必要进一步完善。通观全球,各国政府为促进可再生能源发展采取的激励措施各有所长,但总结起来大致有三类:税收支持;金融支持,包括优惠贷款、国际银行投资和可再生能源基金或政府直接投资;政府财政补贴。建议完善《可再生能源法》、出台相关行政法规或部委规章、加强地方立法、加大中央和地方政府财政支持力度、开征碳税,以加大对可再生能源经济激励力度。

The regulation on economic incentive in legislation of renewable energy includes renewable energy development fund,loan with fiscal interest subsidy and tax preference,aiming at promoting development of renewable energy industry.However,many weaknesses still exist,like the inoperability of the＂Renewable Energy Law＂,the absence of supporting regulations and the imbalance of local legislation.Besides these,there are other problems like inadequate financial support and insufficient taxation on conventional energy.Globally speaking,incentive measures of different countries fall mainly into three types：tax support,financial support including preferential loan,investment from international banks and renewable energy fund as well as direct governmental investment,and subsidies from governments.So it is suggested that the ＂Renewable Energy Law＂be perfected,supporting regulations be made,local legislation be enhanced,and the financial support from central and local governments be strengthened and carbon tax be levied,to strengthen economic incentives for renewable energy.