摘要
欧盟能源税指令的出台是欧盟内部要求和外部压力作用的结果。该指令扩大了能源税的征收范围,设定了统一的最低税率,同时又规定了差别税率、减免税、过渡期等措施,赋予了成员国一定的自由。指令的实施具有正面的社会效应,但也存在一定的问题和发展中的障碍。指令对于我国以渐进的方式推进能源税改革具有重要借鉴意义。
The adoption of the energy tax directive is the result of the internal requirement and external pressure,which enlarges the scope of energy tax,sets the common minimum tax rates for energy products,differentiate the rate of taxation,and authorize the member states to apply reductions and exemptions.The directive is designed to reduce distortions of competition that currently exist between Member States as a result of divergent rates of tax;increase using energy more efficiently and allow Member States to offer companies tax incentives in return for specific undertakings to reduce CO_2 emissions, which provides a good reference for reforming the energy tax gradually in China.
出处
《武大国际法评论》
2007年第2期230-242,共13页
Wuhan University International Law Review