可持续发展视域下的能源税立法研究

【作者】 蒋亚娟；

【导师】 张怡；

【作者基本信息】 西南政法大学 ， 经济法学， 2008， 博士

【摘要】 人类社会得以发展离不开优质能源的保证和先进能源技术的支持。在漫长的人类历史进程中,能源成为社会文明的重要推动力之一。未来世界的发展将面临严重的能源危机,人类如何获得社会经济发展的动力将直接关系到未来人类的生存和发展。能源是我国构建节约型和环境友好型社会的动力因子。我国能源现状既不能满足当代人的发展,更是动摇了后代人生存和发展最基本的条件。对能源开发、利用和消费行为作新的税收调整,以实施环境友好的能源战略、调整并优化能源结构是保障我国能源安全和实现可持续发展的必然要求。本研究是在我国构建环境友好型和资源节约型社会的背景和进程中,力图从可持续发展的视角,以法学、经济学和环境科学等学科研究成果为支撑,对我国能源税收法律制度理论与立法进行的系统和全面的研究尝试。本研究将能源税立法研究置于可持续发展的大背景之下,较为系统的梳理了国内外能源税立法的主要成果。力求通过探索他国能源税法律制度的最新理论和实践成果,立足我国的能源国情,在继承现行能源税立法体系成果的基础上,探究促进可持续发展的我国能源税立法的革新进路,集绵薄之力、补沧海之涓涓。本研究整体上遵循以下研究路径:首先,以可持续发展理论为基础,分析全球可持续发展面临的能源困境,从能源利益冲突出发,以法哲学、社会学和经济学为视角,通过研究能源税的社会和生态效用阐述能源税的必要性及其与可持续发展理念的契合,进而论证了能源税促进可持续发展的正当性和价值体系。其次,廓清本文所研究的我国能源税与相关税种内涵界分,对建国以来我国能源税立法进行梳理与分析,厘清我国能源税立法的范畴和时空演进。再次,以能源税立法的共性论证为基础,从比较法的视野考察分析五大税法法系代表国的能源税立法,总结别国能源税立法的精神与立法特色,为我国能源税立法的完善研究提供一个具有较强借鉴力的框架。复次,从比较法的局限论证出发,进行能源税立法的本土化研究论证,提炼外国能源税立法的成果,探讨契合中国国情的以促进可持续发展为目标的立法因应路径。最后,以能源税实施的制度环境建设、能源税实体法、能源税程序法和能源法律中的税法规范共建为逻辑平台,论证促进可持续发展的我国能源税的立法构建。结论部分的立法文本建议,分别是《能源法》(草案)中税收激励机制的条款设计建议和我国《能源税暂行条例》建议稿。除引言和结论外,全文共分五章。其中,第一章能源税与可持续发展的关系,第二章我国能源税立法范畴阐释,第三章外国能源税法律制度比较分析,第四章促进可持续发展的我国能源税立法借鉴路径,第五章是促进可持续发展的我国能源税立法构建。第一章能源税与可持续发展的关系。本章是全文展开论证的逻辑起点。主要论证可持续发展战略与能源税之间所存在的客观必然的联系。本章由三部分内容组成。第一部分回顾与评析可持续发展理念的渊源、内涵与意蕴。可持续发展是人类认同的新社会发展战略和新发展理论,并业已成为人类共同的事业。第二部分,一方面回顾和分析能源对人类社会文明的重要推动作用和未来世界的发展将面临严重的能源危机,另一方面分析了当今人类在争夺社会经济发展的动力时的能源利益国际冲突,论证能源已然成为制约可持续发展的瓶颈。第三部分探析可持续发展背景下能源税存在的正当性基础。该论证过程从三个维度展开:第一个维度是能源税的法哲学基础,论证能源税的平衡环境利益、保障能源安全和实现生态公平的价值;从短期的角度而言,能源税立法是基于解决能源危机,从长远来看,实现可持续发展是能源税立法的题中应有之义;能源税的公平价值不是超人类的价值,但应当兼顾代内公平和代际公平。第二个维度是能源税的社会学基础,论证能源使用与包括消除贫困、就业、国际合作等社会现象的互动关系和能源税的社会影响。第三个维度是能源税的经济学基础,运用税收经济学理论,论证能源税在提高能效、促进可持续发展方面所具有的积极作用。第二章我国能源税立法范畴阐释。该章分为两大部分。第一部分是我国能源税的范围界定,分析论证了能源税与国内外税收立法中相近税种的区别和联系,阐述了我国能源税的应然范畴。本文认为能源税是一个集合性的概念,在不同国家的法律规定中有增值税、消费税、污染税(如硫税)和碳税等形式,而且税率一般也因能源种类不同而各异。本文所指陈的能源税是指从事应税能源开发、利用和消费的单位和个人应当对其开发利用能源的行为和消费可能造成环境污染的能源产品的行为依法承担的税负。在此基础上,第二部分“我国能源税立法的演进”通过回顾与归纳建国以来我国能源税立法,分析我国今后的能源税立法趋势,总结了我国能源税立法的能源结构和税种结构特点。该章分三个步骤进行论证。第一步,以1994年税制改革为界分点,梳理了新中国成立以来的能源税的发展脉络,对我国现行的与能源有关的税收立法的做了全面的梳理;第二步通过分析当前能源税立法总体情况,阐释能源税收措施在不同税种、能源结构以及新能源和可再生能源利用等方面的内容分布和立法特点。第三步进而分析了现有税收体制下能源税立法预期的社会效益和立法趋势。本文认为新中国成立以来,我国制定、实施了一系列促进节能的财税政策。但是,我国现行的税收制度中尚没有专门的能源税种,与能源使用相关的财税法规大都体现在消费税、增值税以及资源税等税种中,而且只是作为其中的税目来体现。能源税收激励措施的缺失也限制了税收制度对合理开发和可持续利用能源本应发挥的调控作用。第三章外国能源税法律制度比较分析。他山之石,可以攻玉。本章是在探讨中外能源税立法可比性的基础上,对主要代表国的能源税立法做分析与评述。该章分两个步骤进行比较论证。首先,论证在能源科学研究达成共识、环境保护的共同性、全球化催生税制改革的趋同化和税法法系多样化的国际背景下,经济发展水平、能源国情和税法体系各异的国家间进行能源税相互借鉴的必要性。在此基础上较系统地介绍和评价了在全球可持续发展背景下北欧、英联邦、美国、日韩、转型国家等税法法系的代表国能源税立法的能源国情、价值取向、内容、形式与特色。通过税法法系各代表国之间的对比分析,本文认为全球变暖的持续与加快促使了1992年《气候变化框架公约》的实施,不少国家基于本国能源战略运用财政税收手段对能源领域进行干预,愈来愈多的能源税收措施将会出现在工业化道路上。虽然各国能源税立法总是与该国的能源储备、消费结构和经济发展要求互相影响,但是从效果上而言可持续发展已经成为各代表国能源税立法的共同目标。第四章促进可持续发展的我国能源税立法借鉴路径。本章是我国能源税本土化立法分析。该研究既是对国外能源税立法经验的批判继承,也是对我国能源税立法的反思与拓展。本章由两个部分组成。第一部分是我国能源税立法的“本土化”分析。本文认为比较法本身的局限、各国能源税立法理念的差异化和立法内容的特色化等因素的存在,决定了能源税的立法立足国情的必要性。以此为基础,阐释了外国能源税立法成果的“启发式”立法经验和“填补式”立法经验。本文认为下列经验为我国能源税的构建提供了宝贵的启示,即间接税地位的日益重要,以运输燃料为核心、以环境为焦点的能源税制,较为统一的立法模式和复合性的立法结构等。而碳税、燃油税、对道路交通的间接课税和能源生态税经验对我国能源税的内容设计具有重要的立法参考价值。第二部分是我国能源税立法促进可持续发展的因应路径。论证了我国能源税立法应当从契合中国能源可持续发展的需要、契合中国能源的国情特点和契合我国能源生态问题的地区、行业分布特征等理念出发,合理进行能源税立法模式的选择。第五章是促进可持续发展的我国能源税立法构建。本章是针对可持续发展目标如何在我国能源税法律制度中得以实现的立法探索研究,也是全文的落脚点。本章由五大部分组成。第一部分是我国能源税的要素体系构建,分别论证了能源税的纳税主体、征税对象、计税依据和税率等实体法要素的规划与建构。第二部分重点阐释了能源税的征税主体及税收管理与支配的内容。第三部分以现有能源税收立法为基础,提出增值税、消费税、关税、所得税等相关税种促进能源节约的完善路径;提出构建清洁的可再生能源税收激励机制,充分利用税收优惠手段的针对性和多样性,激励企业采取措施充分利用能源、利用清洁能源,提高税收优惠措施的实施效果。第四部分是我国能源法律的税收措施革新,税收法律规范不仅存在于单行的专门税收法规中,还存在于其他与税收有关的法规之中。本文通过分析我国能源领域的主要法律运用能源税收措施的立法特征和发展规律,认为能源税立法应当与时俱进,同能源领域的其他立法紧密联系,共同促进可持续发展。第五部分能源税的辅助机制培育,提出了应当建构节约能源财政政策保障、能源税立法协商、能源税收协议和能源技术进步等四大辅助促进机制,为我国能源税立法的制定实施、为可持续发展目标在能源税立法领域的实践保驾护航。结论由两部分构成,第一部分阐述了本研究的主要观点,第二部分提出《能源法》(草案)的能源税条款立法建议稿和《能源税暂行条例》建议稿。更多还原

【Abstract】 The development of human society would be impossible without the guarantee of high quality energy and the support of advanced energy technology. During the course of the long human history, energy is one of the important propelling forces for social civilization. We can see that the future of the world is facing serious energy crisis, so how to obtain the power for social and economic development will directly affect the survival and the development of future generations. Energy is a key factor for our country to construct a saving and environment-friendly society. The present energy situation of our country does not only unsatisfy present generation’s development, but also has already undermined the basic conditions for future generations to survive and develop. China’s energy security is facing serious challenge. In order to safeguard China’s energy security and achieve sustainable development, we must implement environment-friendly energy strategy by means of making new tax adjustments to the exploitation, utilization and consumption of the energy, and also we must adjust and optimize the energy structure.This study tries to carry out a systematic and comprehensive research on China’s energy tax legislation and relative theories. With a background that China is now constructing an environment-friendly and economical society, this research is based on the existing results of contemporary sciences, such as legal science, economics and environmental science. The focus of this Paper is energy tax legislation under sustainable development principle. By a considerably systematic examination of energy tax legislations in the world, it aims to find out the up-dated theories and practices of other countries. Then, with a consideration of China’s energy situation and the inheritance of positive achievements of current energy tax legislation, this research endeavors to find out suitable ways of innovation for China’s energy tax legislation which comply with sustainable development.This research wholly follows the following research way: First, by taking the sustainable development theory as the foundation, the Paper analyzes energy difficulties faced by the global sustainable development. Then by embarking from the conflict of energy, and taking the law philosophy, the sociology and the economic as angles of view, the Paper discusses the effectiveness of energy tax on the society and the ecology , the necessity of energy tax and its conjunction with the sustainable development idea, as a result it proves the validity and the value system for energy tax to promote the sustainable development. Second, this Paper classfies the energy tax concerned and other related taxes. Furthermore it analyzes energy tax legislation in our country since the founding of new China, therefore clarifies domestic energy tax legislation and its evolution. Third, on the basis of commonness of energy tax legislation, this Paper summarizes legislative characteristic from foreign countries’ energy tax laws through a comparison of different five tax law systems. Fourth, as the limitation of comparative law, this Paper takes a local study on energy tax legislation, and tries to find out a more suitable way for china’s energy tax legislation in compliance with sustainable development. At last, based on the analysis of necessary mechanism for levying energy tax, substantive law, procedural law and other energy law, this Paper put foreword the legislative construction mode for sustainable development in China. The conclusion part puts forward the legislative suggestion to the chapter "the energy tax revenue" of our country’s "Energy Fundamental law" and "Energy tax Temporary regulation".Besides the introduction and the conclusion, this Paper is has five chapters: the ? relations between energy tax and sustainable development (first chapter); explanation of categories of energy tax in our country’s legislation(second chapter); comparative study on foreign energy tax legal regime(third chapter );the reference way of China’s energy tax legislation for promoting the sustainable development(fourth chapter); the construction of our country’s energy tax legislation for accelerating the sustainable development (fifth chapter).Chapter 1 The Relationship between Energy Tax and Sustainable Development. This chapter is logical beginning of the whole dissertation. This chapter mainly discusses the objective and inevitable relations between sustainable development and energy tax. This chapter is composed of three parts. The first part reviews and evaluates the origin, the connotation and the implication of the sustainable development idea. The sustainable development is a generally accepted new social development strategy and new development theory. It has become a common undertakings for human. The second part, on the one hand it reviews important promotion effect of energy to the human society’s civilization and the serious energy crisis in future world; on the other hand it points out the international conflicts resulting from energy benefit when human beings contested the elements for social and economic development. Thus we can see energy crisis has restricted the sustainable development. The third part proves the validity of the energy tax under the sustainable development background. This proving process launches from three dimensions: The first dimension is the philosophical basis of energy tax law. Energy tax can balance environment benefit, safeguard energy security and realize fair ecology; in the short-term, the energy tax legislation can resolve energy crisis, and in the long run, it can realize the sustainable development. The fair value of energy tax is not a kind of value which is to exceed others in ability, but we must give dual attention to the benefit of both present generation and future generation. The second dimension is the sociological foundation of energy tax. It discusses the relationship between using energy and poverty elimination, employment, international cooperation and social impact of the energy tax. The third dimension is the economic foundation of energy tax. By the tax revenue and economic theories, it evaluates the positive role of energy tax on enhancing the energy efficiency and accelerating the sustainable development.Chapter 2 Definition and Category of energy tax under China’s law. This chapter is divided into two major parts. The first part is mainly about the definition of energy tax in China. After describing the differences and similarity between energy tax and other related taxes in the world, this part provides a definition of energy tax accepted in China. This Paper considers "energy tax" as an aggregative concept. Different countries set out various forms, such as value-added tax, consumption tax, the pollution tax (for example sulfur tax), etc. Moreover the tax rate also varies according to energy types. The energy tax here refers to the taxes legally paid by individuals or enterprises who is engaged into exploring, using energy, or consuming the energy product which might cause environmental pollution. Part Two contains three sections. Taking the 1994 tax reform as a demarcation point, section 1 combed the development of energy tax since the foundation of new China, and then carefully investigated current tax law about energy in China. On the basis of overall situation of current energy tax law, section 2 indicates content distribution and legislative characteristic of energy tax measures in different types of tax, composition of energy, new energy and renewable energy. Section three analyzes necessity and feasibility of energy tax law and its legislative tendency under the existing tax law system. China has adopted and implemented series of financial and revenue regulations to improve energy saving since its foundation. This Paper, however, argues that actually there is no true energy tax in China’s current tax law. All rules about energy utilization are mixed in those of value-added tax, consumption tax and tax of natural resources which are stipulated in financial and revenue laws. Furthermore, the shortness of measures on encouraging energy tax limited the adjusting function of tax law on proper exploitation and sustainable development.Chapter 3 Comparative Study of Foreign Energy Tax system. An advice from others may help one’s defects. This chapter analyzes and comments the energy tax law in major representative countries. There are 2 steps to fulfill this task. Firstly, nowadays it is generally accepted that research on energy is essential, it is our common interests to protect environment, and globalization leads to tax law reform. Also it is necessary for countries that have different economic development, energy situation and tax law regime to learn energy tax rules from each other. Under this background, this part will systematically introduce and assess some representative countries’ (including northern Europe, UK, US, Japan, South Korea, countries in transition) energy tax law of which energy situation, tendency, content, pattern and features. Through comparing those representative countries, this Paper considers that the worse effect of global warming pushed the implementation of the 1992 Framework Convention on Climate Change. Many countries use financial and tax measures to control energy utilization, which is an energy strategy in those countries. Therefore we can predict that more and more energy tax measures will be applied to industry. Although there is a mutual influence between energy tax legislation and each country’s energy reserve, consumption pattern and economic development request, the sustainable development has already become a common goal of energy tax legislation in each representative country.Chapter 4 Reference Way of China’s Energy Tax Legislation to Promotes the Sustainable Development. This chapter focuses on the localilzation of our country energy tax legislation. It is not only learning from the overseas energy tax legislation experience’s, but also is a reconsideration for our country energy tax legislation. This chapter is composed of two parts. The first part focuses on the "the localilzation" of energy tax law. It does not only call for a critical inheritance of foreign countries’ energy tax law, but also considers the future of Chinese energy tax law. This chapter constitutes 2 parts. Part 1 is an analysis of the "localization" of energy tax law in China. It argues that because of the limitation of comparative law, differences of energy tax law theories and characteristic of legal content, the energy tax legislation should suit to national condition. Then this part explains the "heuristic" and the "fill type" legislative experience in the foreign energy tax legislation. This part holds that the "heuristic" legislative experiences lie on such aspects, for example indirect tax status is become more and more important, mobile fuel is the core of energy tax, environment is the focal point in energy tax system, more unified legislative pattern, the compound legislative structure and the consumption tax on transportation. Additionally, the "fill type" legislative experiences lie on such aspects. For example, carbon tax, fuel oil tax, indirect taxation to road traffic and energy ecology tax are valuable to content design of China’s energy tax. Part two points that the energy tax law should promote the sustainable development. It argues that our country’s energy tax law should have a reasonable legislative pattern. Specifically, this law should be compatible to the sustainable development of energy in China’s territory, to situation of energy, to energy ecology, and to profession distribution.Chapter 5 The Construction of Our Country’s Energy Tax Legislation to Accelerate the Sustainable Development. This chapter aims to investigate how to reflect sustainable development in China’s energy law. It is composed of five parts. The first part is the construction of essential factors of China’s energy tax energy taxpayer, taxation object, taxation basis and tax rate are discussed separately. The second part mainly explains the tax authority and tax administration and control of energy tax. Part three embarks from the present energy legislation system of our country, then discusses the coordinated reform measures for our country’s present legislation, such as value-added tax, consumption tax, tariff duties and income tax. This part proposes that our country should put forward more tax incentive mechanisms for clean and renewable energy, and make full use of the tax preference method to accelerate enterprises to improve energy efficiency and use more clean energy.The fourth part is about the innovation of tax revenue measures in our country’s energy law. The tax revenue rules are not only existing in the specific tax code, but also in other related tax regulations. By examining the application of China’s energy tax law and its development tendency, this part concludes that energy tax law should keep up with age, and closely connect with other energy law in order to support sustainable development. Part five is about the cultivation of auxiliary mechanisms for energy tax. This part holds that our country should construct four energy tax auxiliary mechanisms that are energy saving financial safeguard mechanism, the energy tax legislation consultation mechanism, the energy tax revenue agreement mechanism and the energy technology progress mechanism, in order to accelerate the implementation of energy tax legislation, and also to escort for the sustainable development goal to be realized in the practice of energy tax legislation.The conclusion can be divided into two parts. The first part elaborates the major points of this research, and the second part gives suggestive texts for provisions of energy tax in "Energy Law" and "Temporary Energy tax regulation".更多还原