Foreign tax policy experience to promote low carbon economy development
3.1 US experience
3.1.1 Low carbon taxes
The low-carbon tax system in the United States is relatively complete, with a full range of taxes and a wide coverage. Mainly for the taxation of energy, fuel, ozone-depleting chemicals and environmental pollution. In the early 1970s, the United States began to levy taxes on sulphide. Later, it gradually began to use tax policies to promote low-carbon and environmental protection. So far, the US low-carbon environmental taxes mainly include: carbon tax, sulfur dioxide tax, solid waste. Dealing with taxes, gasoline, mining taxes, and low-carbon environmental tax incentives; in addition, the United States has also established a comprehensive low-carbon environmental tax collection and management system, first unified by the tax authorities, and then turned over to the Ministry of Finance for unified management.
(1) Carbon tax. The US carbon tax was first imposed in Cobblestone, Colorado in November 2006. Enterprises and residents pay carbon taxes at the time of paying electricity based on the electricity they use. To encourage the use of clean energy, residents who use wind power And companies are exempt from carbon taxes, and carbon tax revenues are almost exclusively used to develop alternative fuels and improve energy efficiency.
(2) Solid waste tax. Unlike other countries, the US solid waste tax is embodied as a container deposit. Consumers pay a deposit on the container when they consume it. The deposit can be returned when the container is returned. If the consumer does not return the container, the deposit is equivalent to the solid paid. Waste tax, this method of taxation reduces environmental pollution and promotes the recycling of waste.
(3) Mining tax and chemical tax. The mining tax is an energy mining tax imposed on coal, oil and natural gas, which protects resources and inhibits excessive exploitation of resources. The chemical tax is a specific tax levied on chemical substances that damage the ozone layer. The taxation covers more than 100 kinds of harmful substances, which greatly reduces the emission of chemical substances such as Freon and helps promote the development of low-carbon economy.
3.1.2 Low Carbon Tax Benefits
The US low carbon tax incentives are very flexible, including direct relief, investment tax credits, and accelerated depreciation. The US tax incentives mainly include the following aspects:
(1) Low carbon construction concessions. In recent years, as the proportion of building energy consumption to total social energy consumption has gradually increased, countries have paid more and more attention to the comprehensive energy conservation of the construction industry. The United States mainly encourages the use of energy-efficient buildings through tax incentives. For residential buildings that use energy-efficient glass and energy-saving appliances, they enjoy a 10% tax reduction policy for all expenses when replacing indoor energy-saving equipment. For new buildings, the United States National Energy Conservation Standard (IECC) and energy savings of more than 50% of the tax of 2,000 US dollars, in line with the US National Energy Conservation Standards (IECC) and energy savings of more than 30% of the tax exemption of 1,000 US dollars.
(2) Clean energy concessions. In terms of clean energy, the United States encourages companies to use clean energy through a series of tax incentives and consciously reduce energy consumption. A three-year tax exemption for investing in renewable energy is given to tax credits for companies investing in small wind power equipment. Tax incentives for the development and utilization of alternative energy sources, and tax incentives for improving energy efficiency [5]. Investing in equipment that uses geothermal energy and solar energy, 10% of the investment can enjoy tax breaks. For vehicles that use clean energy such as alcohol and diesel as fuel, 10% per gallon is offered, and companies in the renewable energy industry enjoy subsidies of less than $5 billion for companies and individuals related to renewable energy. Provide 10% to 40% tax relief. The United States has also enacted the Clean Energy and Safety Act, which plans to provide up to $2.3 billion in tax incentives for 183 clean energy projects, adopting various means to promote the commercialization of biofuels, and intensifying efforts to encourage companies to invest in clean energy.
(3) Low carbon consumption concessions. The low-carbon consumption preferential policy is that the government promotes energy-saving and environmentally-friendly products through taxation, thereby guiding residents' propensity to consume. As of December 31, 2016, the United States can tax a fee of 20% to 30% for the purchase of equipment related to renewable energy. For example, families who purchase and install wind energy equipment, solar water heaters and geothermal equipment enjoy a tax credit of 30% of the cost of purchased equipment. The investment for special equipment for environmental protection shall be reduced within five years. In addition, various regions in the United States also provide more preferential policies according to local conditions, such as California's environmental protection equipment for energy-saving washing machines, dishwashers, etc., tax cuts of 50 to 200 US dollars. The guiding role of the United States in low-carbon consumption is also reflected in the preferential policies for environmentally-friendly vehicles. Vehicles with high fuel consumption must pay a special tax of 1,000 to 7,700 US dollars. The purchase of energy-saving vehicles can not only receive government subsidies, but also save fuel tax. Fuel cost.
3.2 UK experience
3.2.1 Low carbon taxes
In 2000, the British government first mentioned the climate change tax in the UK Climate Change Plan, which was officially implemented on April 1, 2001. The climate change tax is actually an energy use tax. Its taxpayers include all businesses, agriculture, and the public sector. Charities and domestic consumers are temporarily exempt from climate change taxes. The tax is based on energy such as coal, fuel, natural gas, and electricity. The consumption of the use, and different energy levy standards are also different. Among them, coal is 7 euros/ton of carbon dioxide, natural gas is 13 euros/ton of carbon dioxide, and electricity is 14 euros/ton of carbon dioxide. In order to develop clean energy and improve energy efficiency, the climate change tax also provides a series of tax incentives, such as power generation in cogeneration units, oil consumption, and tax exemption for renewable energy. In addition, considering the principle of tax neutrality, in order to avoid the huge tax burden imposed by the climate change tax on the energy sector, the UK has proposed a climate change agreement (CCA) system, and energy-intensive industries can voluntarily choose to sign a climate change agreement with the government. Completion of the specified greenhouse gas emission reduction targets will only cover 20% of the total tax burden and enjoy 80% of the climate change tax payable. In addition to tax incentives, the UK will return the tax revenue of climate change taxes to enterprises in different forms. First, reduce the national insurance premium paid by all enterprises subject to climate change tax by 0.3%; second, by “strengthening investment subsidies†The project encourages companies to invest in environmentally friendly technologies or equipment [6]; the third is to set up a special carbon fund to provide loans for SMEs to promote energy efficiency. The tax revenue of the climate change tax is earmarked for special purposes, and 0.3% of the total income is returned to the national insurance account for research and development of energy conservation and environmental protection technologies. It not only enhances the low-carbon awareness of the whole society, but also ensures the smooth implementation of the climate change tax.
3.2.2 Low Carbon Tax Benefits
Like other Western countries, the UK offers a range of financial subsidies to companies that encourage the use of renewable energy. For example, the British government forces electricity suppliers to provide a certain percentage of renewable energy, and the British government also provides subsidies for electricity suppliers. The British government also stipulates that wind power projects for personal investment are exempt from income tax [7]. And the clean energy, renewable energy and bio-energy used by enterprises in the production and operation process can enjoy preferential tax reduction policies.
3.3 Japanese experience
3.3.1 Low carbon taxes
(1) Carbon tax. Compared with European countries, Japan's carbon tax is relatively late. In 2004, the carbon tax plan was proposed and continuously studied and revised. Finally, the final plan was finalized in 2005 and implemented on January 1, 2007. Japan’s carbon tax is subject to a fixed rate of 2,400 yen / ton of carbon dioxide. At the beginning of the carbon tax levy, in order to reduce the resistance of taxation, Japan has set a corresponding carbon tax preferential policy: 1 40% to 50% reduction for high-emission users who actively complete low-emission indicators. 2 Give 50% reduction for kerosene. 3 Tax exemption for coal and coke used in industries with special social values ​​such as steel manufacturing. Japan is expected to reduce carbon dioxide emissions by about 43 million tons in China through the carbon tax. This figure is equivalent to about 3.6% of Japan's emissions from the implementation of the carbon tax in 1990, while the annual growth rate of Japan's GDP has only dropped by 0.01% after the carbon tax [8]. The implementation of the carbon tax has changed the way people consume, enhanced the low carbon awareness of the people, and promoted technological renewal, which promoted the rapid development of Japan's low-carbon economy.
(2) Noise tax. It is an environmental tax imposed on sounds exceeding standard decibels. Studies have shown that long-term living in noise above 60 decibels can easily cause high blood pressure or various cardiovascular diseases. At present, many countries impose noise taxes. For example, the Netherlands is taxing the noise generated by aircraft to airlines. The United States imposes a noise tax on passengers. Japan imposes a landing tax on aircraft. A noise tax can be imposed to restrict certain people’s behavior. To achieve the purpose of protecting the environment, the main tax basis is the noise generated by the aircraft.
(3) Climate warming countermeasure tax. Japan has long planned to collect a climate warming countermeasure tax, also known as environmental tax, to include all fossil fuels in the scope of collection, and tax revenues are used to develop new energy sources. However, due to government budgets, environmental taxes will not begin until October 1, 2012. Execution, the target of taxation is determined to be fossil energy such as oil and natural gas, and the quota is levied at a rate of 250 yen/kg for oil, 260 yen/ton for natural gas, and 220 yen/ton for coal. Japan is also expected to be in 2016. The annual increase in the tax rate and the conservative estimation of the environmental tax collection standards will result in an annual environmental tax of 262.3 billion yen. Although Japan's environmental tax is paid by power companies or gas companies that consume fossil energy, it is ultimately borne by consumers in the form of electricity or oil prices, which will eventually bring low-carbon consumption concepts to the hearts of the people, effectively conserve resources and promote a low-carbon economy. Rapid development.
3.3.2 Low carbon tax benefits
In order to support and encourage the development of low-carbon economy, Japan has also adopted a number of preferential tax policies. First, when purchasing energy-saving and environmentally-friendly vehicles, vehicle purchase tax is exempt from tax, including low-pollution and low-energy vehicles such as electric vehicles and hybrid vehicles, and this part is extended. The tax deduction period of the automobile effectively guides the public's low carbon consumption. Secondly, Japan will reduce the fixed asset tax of the equipment for energy efficiency, energy conservation and emission reduction, and can offset the enterprise income tax by 7% of the purchase cost. On the basis of enjoying ordinary depreciation, 30% of the cost is depreciated, and companies that purchase used plastic equipment can enjoy the tax rebate policy during the year. These measures have greatly stimulated the enthusiasm of enterprises to purchase environmentally friendly equipment, and gradually changed the social model into a low-carbon model. The overall competitiveness of Japanese companies.
3.4 German experience
3.4.1 Low carbon taxes
(1) Ecological tax. The German eco-tax is levied on the basis of energy consumption and aims to improve the ecological environment and achieve sustainable development. In April 1999, Germany began to impose an ecological tax on oil, gas and electricity. About 90% of the ecological tax revenue was returned to businesses and households by reducing or stabilizing pension payments. This increases the net income of employed people and reduces the cost of labor for employers. According to survey statistics, if there is no ecological tax, the proportion of German pension payment is at least 1.7 percentage points higher. Ecological taxation does not undermine the competitiveness of enterprises while optimizing the energy structure. At the same time, the eco-tax reform encourages the development and use of clean energy, such as the use of wind, solar, geothermal, hydropower, garbage, bio-energy and other renewable energy to generate electricity exempt from ecological taxes [10].
(2) Motor vehicle tax. In order to reduce the CO2 emissions of vehicles, the German government plans to promote the realization of carbon emission reduction targets by modifying motor vehicle taxes. It is stipulated that the new vehicle should be marked with energy efficiency information, and the CO2 emission should be included in the labeling range. Since 2005, Germany has imposed truckloads on trucks over 12 tons on federal highways and other important federal highways [9]. In order to improve the efficiency of energy conservation and emission reduction in the industrial sector, the German government has also signed agreements with industrial enterprises to stipulate that the preferential policies enjoyed by enterprises are directly linked to their energy conservation management.
(3) Water pollution tax. In 1981, Germany promulgated the "Waste Water Tax Law", which raised the water pollution tax to the legal scope and constructed a comprehensive water pollution tax overall framework. The taxation target is the wastewater discharged by taxpayers into the surface or underground, excluding wastewater discharged to the sewage treatment plant. The tax rate is determined by the degree of pollution, that is, the tax rate is determined by calculating the content or toxicity of harmful metals in the sewage. The German water pollution tax is for the purpose of environmental protection, so there is no pollution tax on the wastewater discharged to the sewage treatment plant.
3.4.2 Low Carbon Tax Benefits
In order to encourage the development of low-carbon economy, Germany adopts a series of preferential measures of ecological tax, including: 45% tax incentives for vehicles using natural gas or ecological fuel; duty-free fuel for agricultural production; manufacturing and agroforestry 40% discount on electricity, natural gas and heating oil. These preferential policies encourage the clean energy while taking into account that the competitiveness of enterprises in various sectors is not impaired.
3.5 Dutch experience
3.5.1 Low carbon taxes
(1) Wastewater discharge tax. In 1970, the sewage discharge tax was levied in the form of the Surface Water Pollution Act. The tax collection is for units and individuals that discharge wastewater into groundwater, surface water, and sewage treatment plants. The main body of the collection is the Water Resources Commission. In order to facilitate the management, the special committees in the Netherlands have specially set up special committees to levy the sewage tax, and the tax rates are different in different regions. Even in the same area, the tax rate varies according to the pollutants contained in the sewage. Promote the protection and conservation of water resources. The tax revenue of the Dutch sewage discharge tax is mainly used as a source of funds for sewage treatment. Therefore, it is not only taxed on water discharge, but also taxed on sewage treatment plants, which limits sewage discharge from multiple angles.
(2) Solid waste tax. There are many types of solid waste taxes in the Netherlands, mainly including garbage tax, waste tax and excess manure tax. The garbage tax is based on household taxation, and is levied according to the number of household garbage bins. The taxation is also based on the number of households. Households with fewer members can levy a garbage tax. The tax revenue of the garbage tax is mainly used to collect and dispose of garbage, and is earmarked for special purposes, which effectively reduces the discharge of garbage.
(3) Carbon tax. The carbon tax is a tax imposed on carbon dioxide emissions. The aim is to protect the environment and solve the growing climate problem by reducing carbon dioxide emissions. The Netherlands has long started to impose a carbon tax. In 1990, the carbon tax was used as a tax item for the Dutch environmental tax. Two years later, the Netherlands integrated the carbon tax and energy tax. Together, the proportion is half. The carbon tax levies cover all energy sources such as gasoline, natural gas, and aviation fuel oil downstream of coal and oil. Of course, some energy-intensive enterprises can also enjoy preferential tax policies. In the mid-1990s, the Netherlands' carbon dioxide tax rate was 5.16 guilders per ton of carbon dioxide (equivalent to $25/ton of carbon dioxide), and the carbon dioxide revenue from energy consumption reached 140 million guilders, accounting for 1.3% of total tax revenue [11].
(4) Energy control tax. In 1996, the Netherlands began to impose an energy control tax on oil, natural gas, fuel oil, diesel and electricity. The tax uses a progressive tax rate and employs different tax incentives for different types of organizations. For example, the tax is refunded to educational organizations, social organizations, and other non-profit organizations. The maximum amount of return can be half of the tax payable. In addition, some large enterprises can sign emission reduction agreements with the government to reduce taxation. This method is used to encourage large-scale energy-consuming enterprises to save energy and reduce emissions, thereby promoting the development of a low-carbon economy.
3.5.2 Low Carbon Tax Benefits
In order to encourage the development of a low-carbon economy, the Netherlands has adopted a series of tax incentives. For example, the Netherlands has stipulated a free repayment system for environmental protection equipment investment, mainly for some equipment that is beneficial to environmental protection but difficult to put into the market because of cost reasons. Due to the implementation of the system, the number of investment applications for environmental protection equipment in the country in 1998 was 450, and by 2007 it exceeded 10,000 [12]. In addition, the Netherlands also implements tax deduction for environmental investment and tax deduction system for energy investment. When a company invests its own funds in environmental protection-related projects, the income from the investment can be tax-free. A certain percentage of tax can be deducted when investing in energy-saving and consumption-reducing equipment. The Dutch Energy Investment Deduction Plan stipulates that all energy-saving equipment purchased by enterprises can deduct 50% of the purchase cost from the pre-tax profit of the enterprise [13]. This preferential policy greatly encourages taxpayers to actively practice A low carbon development concept.
3.6 Finnish experience
(1) Carbon dioxide tax. In 1990, Finland introduced the carbon dioxide tax for the first time. At the beginning of the levy, it adopted a low tax rate of US$1.62. In 1993, it was included in the taxation scope of the carbon tax. The tax rate was greatly increased, and differential tax rates were imposed on diesel and gasoline. In 1995, the carbon tax reform was carried out, and carbon-to-energy tax was imposed on coal and natural gas. The tax rate for the carbon tax was 38.3 Finnish mark/carbon dioxide. The energy tax rate is 3.5 Finnish Marks/kW [14]. The best indication of Finland's low carbon development is that the carbon tax rate has been increasing. In 2002, it had reached 17.12 euros/ton of CO2.
(2) Solid waste tax. In addition to the carbon tax, Finland also imposes a solid waste tax. Similar to other European countries, Finnish solid waste tax payers are companies and residents who discharge solid waste. The tax revenue is mainly used to treat solid waste, and there is a special company in Finland. The solid waste tax is levied, and the method of levy can be levied according to the number of residents or solid waste.
3.7 Danish experience
3.7.1 Low carbon taxes
Denmark's carbon tax system is very advanced and encourages environmental protection and energy conservation through the imposition of a carbon tax. In 1992, Denmark first imposed a carbon tax on households. In 1993, the carbon tax was reformed, and the scope of taxation was extended to the industrial and commercial sector. Carbon taxes were also imposed on companies or enterprises that use natural gas, becoming the first A country where industrial and commercial enterprises impose a carbon tax. The basis of taxation is the amount of carbon dioxide emitted by fuel combustion. The taxation scope covers almost all carbon dioxide emissions except biofuels. The tax rate is 100 DKK/ton of carbon dioxide. The tax revenue is mainly used to subsidize the energy conservation projects of enterprises. Specialized funds have greatly improved the company's energy-saving awareness and core competitiveness. In 1996, Denmark introduced a new scheme to impose different tax rates on heavy duty, light craft and indoor heating. In 1999, the standard carbon tax rate was reduced to 12.10 euros, while the energy tax was increased by the same amount [15]. In recent years, Denmark has revised the carbon tax and expanded the tax base on the premise that the tax rate remains unchanged. Denmark classifies the energy consumed by companies, including energy for production, energy for lighting, and energy for heating. Different energy taxes are taxed differently. In its latest energy plan, Denmark clearly stated the energy composition in 2030: wind energy accounts for 50%, solar energy 15%, bioenergy and other renewable energy accounts for 35%, and wind energy will account for the total electricity supply in 2025. 75% of the amount [16]. Denmark's overall taxation and environmental-related taxes account for about 10% of total tax revenue, far higher than other countries with outstanding environmental resources. Its effective taxation has successfully promoted energy conservation and environmental protection. We should learn from its valuable experience to achieve sustainable development in the country.
3.7.2 Low carbon tax benefits
In order to promote environmental protection and rational development of resources, Denmark has adopted a series of tax incentives. First of all, in order to encourage wind power generation, the government is tax-free on the income generated by wind turbines, and subsidizes the development of wind energy. Investing in a wind farm, investors need to give 20% of the shares to local residents, which will encourage residents to generate enough energy for new energy. Interest [17]. Secondly, in the solid waste tax, in view of the serious waste of energy in Danish households, the tax on landfill waste is higher, the waste rate of incineration is lower, and the recycling of waste is tax-free. This tax policy guarantees a clean environment in Denmark and also promotes the recycling of resources. Finally, in the case of carbon taxes, tax breaks are granted to industries or companies that are committed to reducing emissions.
3.8 Swedish experience
As a highly developed industrial technology country, Sweden has long paid attention to the development and utilization of clean energy, and has been committed to saving energy and reducing carbon emissions. Sweden attaches great importance to the city's low-carbon planning. In the Hama district of the capital, garbage is strictly classified. Special garbage centralized treatment stations can recycle different kinds of garbage, and the discharged wastewater can be turned into biogas after treatment, or provided to Public transport, waste can be used for farmland as a fertilizer. Whether in the construction sector or in the transportation sector, Sweden practices low-carbon values ​​through various measures.
Sweden's low-carbon taxation system is large in scale, with a wide variety of taxes and a more detailed division. Environmentally related taxes include solid waste taxes, including taxes on batteries, pesticides, fertilizers, and garbage. Energy-related taxes include carbon taxes, sulfur taxes, energy taxes, motor vehicle taxes, and
methanol taxes.
(1) Carbon tax. The carbon tax was introduced in 1991. The main purpose is to reduce greenhouse gas emissions. The taxation covers various fuels such as coal, oil, natural gas, liquefied petroleum gas and gasoline. The tax rate is 0.25 SEK/kg CO2. The main target of taxation is production. Enterprises and households that import or store taxable fuels.
(2) Sulfur tax. The sulfur tax is almost levied at the same time as the carbon tax. The tax rate is determined according to the cost of treating sulfur dioxide. The scope of the tax covers sulfur products such as petroleum products, coal and peat. This tax effectively reduces the sulphur content of minerals in Sweden, thereby reducing the emissions of sulphur dioxide gas.
(3) Energy tax. The energy tax was collected as early as 1957. The taxation targets are mainly units and individuals that produce oil, natural gas and imported coal. The tax rates for different expropriation objects are also different, such as 230 SEK per ton of coal and 0.175 SEK per cubic meter of natural gas.
(4) Fixed waste tax. For the fixed waste tax, the waste is classified into two types: recyclable or non-recyclable. The taxable standard for recyclable waste is higher than non-recyclable waste. The toxic pesticide is taxed at 8 kr / kg, the chemical fertilizer is 0.6 kr / kg, and the battery is charged 23 kr. In kilograms, tax revenue is mainly used to treat waste or invest in scientific research, develop more environmental protection equipment and energy-saving technologies, and further promote low-carbon. In addition, in order to encourage the use of clean energy, the Swedish government levies a tax on leaded gasoline and unleaded gasoline. The leaded gasoline is charged 2.65 kr. per kilogram, while the unleaded gasoline is only 2.37 kr. per kilogram. This tax policy has been greatly reduced. The use and consumption of lead gasoline.
3.9 Norwegian experience
Norway is a small, narrow country with abundant natural resources. In the 1970s, a large amount of oil and natural gas was discovered. In addition to oil and gas, the main industries include fisheries, shipping, agriculture, and the subsequent development of renewable energy industries. In recent years, along with global warming and resources. With regard to scarcity and other issues, Norway is also paying more and more attention to the development and utilization of renewable energy.
The Norwegian carbon tax is heavily taxed, but the effect is significant. A carbon tax was introduced in 1991, covering natural gas mineral oil and gasoline. The average tax rate for carbon taxes is $21 and gasoline is $40.1. In 1992, the carbon tax reform included coal and coke in the scope of carbon taxation, and established a special carbon tax management committee to improve the efficiency of taxation. In 1998, carbon tax was imposed on diesel fuel and the tax rate of carbon tax was raised. In 1999, the aviation and shipping sectors were further included in the scope of taxation. With the continuous improvement of the carbon tax system, Norway’s low-carbon economy will achieve tremendous development. .
4 Comparative Analysis of Foreign Low-carbon Economy Tax Countermeasures
4.1 Common points of foreign low-carbon economic tax countermeasures
From the experience of taxation countermeasures for developing low-carbon economy in all countries of the world, we can see that their existing commonalities. Most countries have raised the development of low-carbon economy to a strategic level, using taxation methods to enforce energy conservation and environmental protection, and policy formulation combined with national conditions, reflecting The government's policy orientation for energy conservation and emission reduction. In addition, various tax incentives are formulated in terms of energy, resources, environmental protection and low-carbon technologies. The preferential forms are various and provide a large amount of financial support. In addition, in the process of promoting the development of low-carbon economy, special taxes such as carbon tax, energy tax and ecological tax are widely used to highlight the leading role of the government. In the process of implementing the low-carbon tax policy, most of them adhered to the principle of tax neutrality, which guaranteed the stability of the macro tax burden [18]. Specific to a certain tax type, the carbon tax is taken as an example. Most countries use a fixed tax rate for tax rates. The tax rate is basically low to high. The scope of taxation covers primary energy such as coal, oil and natural gas, and secondary energy such as electricity.
4.2 Differences in Tax Policies for Low Carbon Economy in Foreign Countries
Although there are many commonalities in low-carbon taxation policies in various countries, they have their own characteristics in the process of specific collection. The low-carbon taxation in the United States is mainly reflected in the development of clean energy and energy efficiency. Specific tax incentives are set in clean energy, low-carbon buildings and low-carbon consumption. In the United Kingdom, a special climate change tax is introduced to deal with the increasingly serious environmental pollution problem, and special funds are used to encourage enterprises to develop low-carbon technologies. Through a sound low-carbon tax system, Japan has made the concept of low-carbon into the hearts of the people and carried out the low-carbon life to the end. The German government levies an ecological tax while complying with the principle of tax neutrality. In order to reduce the corporate tax burden and ensure the reduction of the ecological tax in the later stage of employment, it can be seen that the low carbon tax collection should be moderate, the tax burden is too high, affecting the enthusiasm of the enterprise, and the tax burden is too low. Can not play the regulatory role of taxation. European countries such as the Netherlands, Finland, Denmark, Sweden and Norway introduced carbon taxes as early as the 1990s, and so far a well-established tax system has been formed.
5 Enlightenment from foreign experience on China's low carbon tax reform
Compared with developed countries, China's low-carbon tax system needs to be improved. As a booming developing country, China's economic growth rate has increased year by year, but it is also facing tremendous pressure on energy conservation and emission reduction. Against the background of environmental pollution, global warming and depletion of resources, China should fully learn from the experience of developed countries in developing low-carbon economy tax policies, and combine the status quo and problems of China's low-carbon development tax policies to coordinate the relationship between economic development and environmental protection. Improve the low carbon tax system.
5.1 Selecting a machine to levy a pollution tax
Drawing on the experience of low-carbon taxation in foreign countries, combined with the needs of China's low-carbon economy development, pollution tax (or environmental tax) should be levied on the basis of sewage charges “fee-to-taxâ€. The objects of collection are: sewage, waste gas, solid waste, excessive noise, etc. Including industrial wastewater and municipal sewage, the exhaust gas mainly includes harmful gases such as carbon dioxide, sulfur dioxide, hydrogen sulfide and fluoride. The fee-based tax reform strengthens its regulatory role, and its tax rate is higher than the original sewage charges. Taxpayers include enterprises and individuals in China who have pollution incidents and cause a certain degree of environmental pollution. However, in order to ensure the gradual progress of the environmental tax, in the initial stage of the levy, the scope of the taxpayer should not be too broad, and it is only suitable for the enterprise unit. The tax basis for a pollution discharge tax is the actual or estimated emissions of taxable pollutants. The collection management is carried out by the taxation department and the environmental protection department, and the tax incentives are used to effectively promote energy conservation and emission reduction, new energy development and utilization.
5.2 Enhance the carbon reduction function of related taxes
At present, the regulation of China's relevant taxes on the low-carbon economy is weak. In response to this problem, the carbon reduction function of related taxes is enhanced from the perspectives of resource tax, consumption tax, vehicle purchase tax, and vehicle and vessel tax.
(1) Reforming resource taxes. We will raise the standard for resource tax collection and implement differential taxation according to various types of resource waste and environmental pollution levels. Gradually expand the scope of taxation of resource taxes, and consider the inclusion of water, land, minerals, forests and other resources into the scope of resource tax collection. In reforming the taxation basis, when calculating the resource tax amount, the method based on actual production should be adopted. Expand the scope of ad valorem levy, and on the basis of the ad valorem of oil and gas and coal, the other mineral resources will also be subject to ad valorem.
(2) Improve the consumption tax. First, expand the scope of taxation of consumption tax. The fossil fuel first coal, high-end luxury non-operating aircraft, environmentally-friendly phosphorus-containing detergents, disposable plastic bags, high-grade wooden furniture, batteries and other high-pollution, high-energy products should be included in the scope of consumption tax. Second, differential taxation can be applied to consumer goods with different carbon emissions. Third, optimize the tax rate structure. Increase the consumption tax rate for large-displacement vehicles, firecrackers, fireworks, etc., and appropriately increase the tax rate of current refined oil products and some high-energy-consuming products. It is recommended to impose a sliding tax rate on petrol, diesel and other refined oil products, that is, the refined oil consumption tax rate will slide with the change of oil prices, the oil price increase tax rate will decrease, and the oil price drop tax rate will increase. Avoid the embarrassing situation that the domestic refined oil consumption tax in 2014 will be adjusted frequently with the decline in gasoline and diesel prices. Fourth, adjust the taxation method. Try to change the consumption tax to an extra-tax, so that consumers can understand the tax burden on high-carbon products, thus inhibiting the consumption of high-carbon products. In particular, the consumption tax on oil products can be changed to the amount of tax paid from the receipt when the consumer purchases the oil, so that the adjustment of the consumption behavior is more obvious.
(3) Improve the vehicle purchase tax. Optimize the current tax reduction policy for car purchases, and resume the implementation of differential tax rates based on different vehicle displacements to encourage the production and consumption of low-emission vehicles. Increase preferential policies for clean energy vehicles and encourage the use and promotion of clean energy. In September 2014, the new regulations exempted vehicle purchase tax from eligible fuel cells, plug-in (including extended-range) hybrids, and pure electric vehicles such as pure electric vehicles. Buying a domestic new energy vehicle will save more than 10,000 yuan, which will greatly stimulate the people's green travel. The state should establish a sound charging station and other supporting facilities through economic subsidies and other policies to promote sustainable development.
(4) Reforming the vehicle and vessel tax. Increase support for low-carbon economy. Consider expanding the scope of tax incentives for low-carbon vehicles and vessels, and granting tax cuts, financial subsidies and other preferential policies for low-carbon and environmentally friendly new energy vehicles and vessels. For such low-carbon vehicles that meet the standards, the vehicle and vessel tax is exempted, and the state and local level financial subsidies are given.
5.3 Further optimize low carbon tax incentives
Foreign countries have applied a variety of preferential methods for low-carbon economy, such as pre-tax deduction, accelerated depreciation, offsetting losses, investment re-tax refund and deferred tax payment. In the process of developing a low-carbon economy, China should further expand the scope of low-carbon concessions on the basis of continuing to improve and implement tax policies that support energy conservation, environmental protection and comprehensive utilization of resources.
(1) Systematization related tax incentives. From the perspective of environmental resources, etc., adjust or increase the preferential policies of various taxes, so that they can take care of each other and form a synergy. For example, the preferential policies related to energy conservation and emission reduction of motor vehicles, which are dispersed in consumption tax and vehicle purchase tax, are uniformly optimized, and a motor vehicle tax incentive system for energy conservation and emission reduction is formed. Preferential policies in the production and consumption sectors are mutually responsive. For example, enterprises that produce low-carbon products and develop low-carbon technologies will be exempted from a certain amount of income tax, thereby stimulating enterprises to invest more manpower and material resources into the research and development of low-carbon technologies and products, and attract more enterprises to invest in product technology research and development. . Financial subsidies or tax incentives should be given to consumers to purchase low-carbon products, laying a solid public foundation for building a low-carbon society [20].
(2) Increase the tax incentives for new energy companies. Although China's new energy industry has begun to take shape, the level of development is still relatively low. Given the important strategic position of the new energy industry, it is necessary to formulate tax incentives in a more detailed and systematic manner to accelerate the development of new energy industries.
(3) Increase the form of the offer. Tax exemption policies are provided for various emission reduction equipment purchased by enterprises, and relevant fixed assets are allowed to accelerate depreciation, so as to attract more domestic and foreign funds to invest in low-carbon industries. For enterprises that develop and popularize renewable energy such as solar energy, wind energy and bio-energy, they will provide preferential measures such as reinvestment tax rebates or investment reductions, thereby increasing support and enhancing low-carbon orientation.
5.4 Low-carbon tax reform should adopt a gradual strategy
It can be seen from foreign experience that low-carbon taxation should implement a gradual strategy, and the tax rate is basically low to high, following the principle of tax neutrality. The collection of low-carbon tax is inevitably accompanied by an increase in the production cost of enterprises. Although the high tax rate can enhance the regulation of taxation, it will greatly reduce the competitiveness of enterprises. Therefore, China should learn from foreign popular practices. At the beginning of the low-carbon tax reform, low tax rates should be implemented. When enterprises gradually adjust their business strategies, they should consider raising the tax rate when their ability to adapt, and they should adopt a forecasting system before raising the tax rate. Buffer time. This gradual strategy can promote energy conservation and emission reduction, reduce the resistance to taxation, and alleviate the public's resistance to the low-carbon tax system, so as to promote the development of a low-carbon economy through taxation policies.
5.5 Determine regionally differentiated low carbon tax policy based on local conditions
The process of economic development directly affects the regulation and control effect of taxation policies. China is still in the primary stage of socialist development. While learning from the experience of Western countries, the low-carbon tax reform should also fully consider the national conditions and cannot completely copy the standards of developed countries. It should be operative. In addition, it is necessary to combine the development of different regions and adapt to local conditions to determine regionally differentiated low-carbon taxation policies. It is also possible to select some regions with low-carbon situation development to pilot pilot low-carbon tax reforms.在这方é¢ç¾Žå›½åšçš„比较好，如美国开å¾ç¢³ç¨Žä¹‹åˆæ˜¯åœ¨ç§‘罗拉多州圆石市试行。ä¸å›½ä¸œè¥¿éƒ¨åŒºåŸŸç»æµŽå‘展程度差异较大，东北ã€è¥¿å—地区å‘展åˆå„具特色，所以在这ç§æƒ…况下，å¯ä»¥è€ƒè™‘赋予地方政府适当的税收立法æƒï¼Œä»Žè€Œæ›´åŠ 有效地å‘挥税收政ç–对低碳ç»æµŽçš„调控作用。以东北地区为例，2003å¹´æ出振兴东北è€å·¥ä¸šåŸºåœ°ä¹‹åŽï¼Œä¸œåŒ—地区ç»æµŽå‘展迅速，但是伴éšç€äº§å€¼çš„å¢žåŠ è¿˜å‡ºçŽ°äº†å¾ˆå¤šçŽ¯å¢ƒé—®é¢˜ï¼Œå…¶ä»¥é‡å·¥ä¸šä¸ºä¸»çš„产业结构以åŠä¸åˆç†çš„能æºæ¶ˆè´¹ç»“构使得东北地区碳排放居全国å‰åˆ—，与全国其他区域相比东北地区节能é™è€—çš„ä»»åŠ¡æ›´åŠ è‰°å·¨ï¼Œæ‰€ä»¥å›½å®¶åº”æŽˆæƒåœ°æ–¹æ”¿åºœç»“åˆåŒºåŸŸç‰¹å¾åˆ¶å®šç¬¦åˆæœ¬åœ°åŒºçš„低碳税收政ç–。
作者简介：æŽç»è(1964 ～ ) ，女，å‰æž—åŒè¾½äººï¼Œåšå£«ï¼Œæ•™æŽˆï¼Œç¡•å£«ç”Ÿå¯¼å¸ˆï¼Œä»Žäº‹åŒºåŸŸç»æµŽã€å¯æŒç»å‘展åŠå…¶è´¢ç¨Žæ”¿ç–ç ”ç©¶ã€‚ (Finish)
PVC Shower Hose
Pvc Shower Hose,Shower Hose Pipe,Plastic Pvc Shower Hose,Shower Hose For Hand Shower
kaiping aida sanitary ware technology co.,ltd , https://www.aidafaucets.com