能源消费税与用能权交易制度的协调使用

doi:10.18402/resci.2019.12.05

摘要/Abstract

摘要：

实现制度功能生态化的能源消费税和用能权交易制度都是促进能源节约的重要手段,但无论理论基础还是作用对象,两者均体现出同一性,造成环境成本重复计算,进而导致制度冲突。本文运用税收经济学和环境经济学理论进行分析,认为能源消费税和用能权交易制度有着协调使用的必要性和可行性。而通过两者对比,本文得出结论：用能权交易凭借总量控制手段和从量规制原则实现了节能目标的量化,将用能权设置为私人权利的做法激发了企业积极性,相比能源消费税,用能权交易理论上可以更精确地实现制度目标,提升节能效率。而能源消费税的实施主要依靠国家强制力,技术要求和配套机制方面也低于用能权交易,因而可以比用能权交易更有力地保障制度目标实现,并可以在难以满足用能权交易实施条件的范围内实施。因此,用能权交易和能源消费税在实施时应当因地制宜、区分阶段和对象进行制度选择,建立起包括制度选择机制、分配联动机制、综合执法机制在内的综合协调机制,从而让两者共同推进能源节约利用,推动生态文明建设进程。

关键词: 能源消费税, 用能权交易, 环境成本, 协调使用, 综合协调机制

Abstract:

The energy consumption tax that realize the ecologicalization of the system functions and the energy-consuming right trading system are both important means to promote energy conservation. However, in terms of both the theoretical basis and the target of action, the energy-consuming right trading system and energy consumption taxation system are similar in nature, resulting in double calculation of environmental costs, which leads to institutional conflicts. This study used the theories of taxation economics and environmental economics to analyze the two systems. It is concluded that the energy consumption tax and energy-consuming right trading system have the necessity and feasibility of coordinated use. By comparing the two systems, this article concludes that the use of energy-consuming right trading system has achieved the quantification of energy conservation goals by means of aggregate control methods and quantitative regulation principles. The practice of setting energy rights as private rights has stimulated corporate enthusiasm. Compared with energy consumption tax, energy-consuming right transaction can theoretically achieve more accurate system goals and improve energy efficiency. The implementation of the energy consumption tax mainly depends on the national coercive force, and the technical requirements and supporting mechanisms are also lower than the energy-consuming right transaction. Therefore, it can more effectively guarantee the achievement of the system goals than the energy- consuming right transaction, and energy consumption tax can be implemented where it is difficulty to fulfill the conditions for the implementation of the energy-consuming right trading system. Therefore, the application of energy-consuming right trading and energy consumption taxation should be tailored to local conditions, stages of development, and objects. A comprehensive coordination mechanism including a system selection mechanism, a distribution linkage mechanism, and a comprehensive law enforcement mechanism should be established to allow the two to advance together, so that the two systems can jointly promote energy conservation and ecological civilization construction.

Key words: energy consumption tax, energy-consuming right trading system, environmental costs, coordination and application, comprehensive coordination mechanism

陈志峰. 能源消费税与用能权交易制度的协调使用[J]. 资源科学, 2019, 41(12): 2205-2215.

CHEN Zhifeng. Institutional coordination and application of energy consumption taxation for environmental considerations and energy-consuming right trading system[J]. Resources Science, 2019, 41(12): 2205-2215.

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