碳中和目标下日本促进能源转型的财税政策

Japanese Fiscal and Tax Policies to Promote Energy Transitions under the Carbon Neutrality Goal

能源转型是实现碳中和目标的最主要路径。财政补贴、税收优惠、政府采购、碳税以及碳排放交易等多种财税政策在能源转型中发挥着至关重要的作用。为了实现2050年碳中和目标,日本在《2050年实现碳中和的绿色成长战略》里制定了能源供应转型、能源需求转型以及能源相关产业发展目标。由这些目标可见,日本的能源转型始于20世纪70年代,在随后50年的发展中,政府通过财税政策的有效运用,特别是对创新的重视和一贯支持,在节能、新能源推广和普及技术上取得了领先世界的成绩,并构建了独特的能源转型社会共治模式。我国在能源转型过程中同样要坚持财税扶持政策的持续性、完整性;构建支持创新的财税政策体系;完善财税政策实施的监督反馈机制等以实现碳中和目标。

The energy transition is the main way to achieve the goal of carbon neutrality.Various fiscal and taxation policies such as financial subsidies,tax incentives,government procurement,carbon tax and carbon emissions trading play a key role in the energy transition.In order to achieve the goal of carbon neutrality in 2050,Japan has set the goals of energy supply transformation,energy demand transformation and energy-related industries development in the"Green Growth Strategy through Achieving Carbon Neutrality in 2050".It can be seen from these targets that Japan’s energy transition started in the 1970 s.In the following 50 years,through the effective use of fiscal and taxation policies,especially the emphasis and consistent support for innovation,the government has made world-leading technologies for the promotion and popularization of energy conservation and new energy,and has built a unique social co-governance model in energy transformation.Therefore,China should insist on the continuity and integrity of fiscal support policies in the energy transition process,build a fiscal and tax policy system that supports innovation,and improve the supervision and feedback mechanism for the implementation of fiscal and tax policies to achieve the goal of carbon neutrality.