1我国鼓励节能的财政政策现状与发展PERFECTING FISCAL POLICIES TO SUPPORT ENERGY SAVING DEVELOPMENT财政部财政科学研究所 傅志华Fu Zhihua, Research Institute for Fiscal Science, MOFMay.2005演讲主要内容 /Main Contents Review and uation on fiscal policies supporting energy-saving development The government’s standpoint and features in utilizing fiscal policies to support energy-saving development An envisaged framework of perfecting fiscal policies to support energy conservation. 我国政府支持和鼓励节能的财税政策回顾与评价 现阶段政府运用财税政策支持节能的基本态度和特点 健全我国促进节能事业发展的财税政策体系设想1、支持和鼓励节能的财税政策回顾与评价Fiscal Policy to Support Energy Saving Review and uation 所采用的 财税政策与经济改革进程及 国家行政管理方式紧密相关。 原有的节 能财税政策没有成为独立的激励政策。 原有财税 政策未形成完整的体系，其作用目标模糊。 1994年财税体制改革后对国内企业节 能的财税优惠政策几近空白。 政策手段单一，缺乏弹性。 The energy-saving fiscal policies are closely related to the overall economic re process and the government administrative styles; The energy saving fiscal policies under traditional system did not constitute a set of independent incentive policies; The energy saving fiscal policies under traditional system was not systematic or complete, with the targets not clearly defined ; After the re of fiscal system in 1994, there have been no preferential fiscal policies targeting energy saving; Policy tools were simple and lack of flexibility. 节能工作尚未摆到各 级政府财政应有的位置。 对节能产业的投入严 重不足。 节能方面的财税政策 手段单一。 节能方面的财税政策 的效果不甚理想。 The energy saving work has not been properly prioritized at various government tiers; Investments in energy saving industries have been far from sufficient; Fiscal policies adopted to support energy saving development are too simple and lack of flexibility; Implementation results of energy-saving fiscal policies are not satisfactory. 1、支持和鼓励节能的财税政策回顾与评价Fiscal Policy to Support Energy Saving Development Review and uation Con’d 政府高层对节能工作 给予充分的重视 政府相关主管部门开 始行动起来 全社会的节能意识逐 步提高 Top level governments have attached sufficient importance to energy-saving issues; Relevant regulatory authorities have started their actions. Social consciousness on energy-saving has been gradually built up. 2、现阶段政府运用财税政策支持节能的基本态度和特点Government’s Standpoint and Features in Utilizing Fiscal Policies to Support Energy Saving Development 国务院办公厅关于 开展资源节约活动的通知（2004年4月） 国家发改委节能中 长期专项规划（2004年11月） 财政部和国家发改委节能产品政府采购 实施意见 （2004年12月） 建设部公共建筑节能设计标准（2005年4月） Notice on Carrying Out Energy-Saving Activities, issued by the State Council in April, 2004; Special Planning for Mid and Long-Term Energy Conservation, issued by the National Development and Re Commission NDRC in Nov, 2004; Notice on Government Procurement of Energy-Saving Products, jointly issued by Ministry of Finance and NDRC in Dec., 2004; Design Standards on Energy Saving for Public Buildings, Ministry of Construction, April, 2005. 政府近期已经出台的节能政策Energy-Saving Policies Newly Released2 企业所得税鼓励节能产品的优惠政策 鼓励和促进汽车节能的购置税及消费税改革政策 支持可再生能源的财税政策（设立可再生能源发展专项资金及相关税收优惠政策） Preferential treatment to encourage energy-saving products in enterprise income tax policies; Consumption Tax re measure to encourage energy saving for Vehicle Purchase Tax and excise tax; Fiscal policies to support reproducible energy resources the establishment of a special fund for reproducible energy sources, and related taxation incentives正在研究、将要出台的财税政策Forthcoming Fiscal Policies to Encourage Energy-saving 态度上，由被动 “让步 ”到主动 “买单 ”的转变； 观念上，从单纯的算财政增支减收帐到算综合的社会成本效益帐转变； 手段和方式上，开始注重多层次、多角度的政策支持。 An attitude change from forced “compromise” to volunteering “offering”; A mindset change from calculating only financial returns and losses to counting the overall social cost and effectiveness; An instrumental change towards more diversified policy instruments utilized at various levels 对现阶段政府运用财税政策支持节能的基本评价Basic uation on the Fiscal Policies to Encourage Energy Saving Currently Adopted by the Government 缺乏全面、整体的政策体系设计 ； 由于财政税收体制改革本身还在进行中（例如税制改革、基金管理制度改革），影响到节能政策措施和政策能力； 重激励性政策，轻限制性政策； 重视对生产者的措施，忽视对消费者的措施； 重对节能产品销售环节的支持，轻对节能技术研发、示范、宣传方面的支持。 Lack of comprehensive and overall policy design; With res in fiscal system taxation re, fund management re and etc. still under way, the ulation and effectiveness of energy-saving policies will be affected; Focusing incentive measures and ignoring restrictive measures; Focusing measures on manufacturers and ignoring measures on consumers; Focusing on supporting sales of energy-saving products and ignoring relevant R To increase the investments on energy saving spending in the Investment Account of government budget; To improve the intergovernmental fiscal transfer system and establish ear-marked fiscal grants from central to local governments. 33.2 鼓励节能的税收政策Taxation Policies to Support Energy Saving 促进节能投资的税收政策 引导节能消费的税收政策 调节节能产品进出口的税收政策 鼓励节能技术推广的税收政策 Taxation policies to support energy saving investment; Taxation policies to direct energy saving consumption; Taxation policies to support imports and exports of energy saving products; Taxation policies to encourage promotion of energy saving technologies.3.2.1 促进节能投资的税收政策Taxation Policies to Support Energy Saving Investment Income taxTo allow the deduction of energy saving related investment and expenses from the taxable income; VATTo adopt consumption type of VAT for the firm’s investment in energy saving technology upgrading, and to adopt immediate VAT refund for firms manufacturing energy saving end-products; Clearly define and set limit on the scope and the time frame for such preferential tax policies and be objective in assessing the effects of the adopted VAT policies. 所得税相关投资和费用的抵免 增值税对节能设备的技改投资实行消费型增值税政策，对生产最终节能产品的企业实行增值税即征即退政策。但要严格限定优惠范围和时限，客观认识增值税优惠政策的效果 。3.2.2 引导节能消费的税收政策Taxation Policies to Direct Energy Saving Consumption To adjust current Excise Tax measures To adjust Vehicle Purchase Tax and Vehicle and Ship Usage Tax in favor of energy saving; To initiate Petroleum Consumption Tax as soon as practicable. 调整现行的消费税政策 调整车辆购置税、车船使用税政策 尽快开征燃油税3.2.3 调节节能产品进出口的税收政策Taxation Policies for Energy Saving Related Imports and Exports 对某些节能设备和产品适当减免进口关税和进口环节增值税； 根据国家能源政策导向，调整出口商品退税率，适当提高鼓励类出口产品的退税率，降低甚至取消限制类出口产品的退税率。 To allow certain deduction or mption on Custom Duty and Import VAT for imports of certain energy saving equipments and products; In line with the national energy directive policies, to apply higher ratio of tax refund for those encouraged energy saving exports and lower ratio or zero tax refund for those restricted exports. 3.2.4 鼓励节能技术推广的税收政策Taxation Policies to Encourage Promotion for Energy Saving Technologies To mpt Business Tax for incomes generated from the development and transfer of energy saving technologies; To mpt or deduct Corporate Income Tax and/or Individual Income Tax for incomes generated from energy saving related services, including training, consultancy and contracting for the popularization of energy-saving technologies. 对从事节能技术开发、转让取得的收入免征营业税； 单位和个人为节能技术推广提供培训、咨询等服务所得收入，在计征企业所得税和个人所得税时给予减免优惠。3.3 政府采购政策Government Procurement Policies节能已经成为政府采购的政策目标之一，但仍需进一步完善政策措施 加大节能产品认证力度 各级政府机关采购人“优先 ”还是 “必须 ”采购节能产品Energy saving shall be one of the policy objectives in government procurement, which still calls for improvement; To strengthen the certification system for energy saving products; To require the government procurers at various tiers of governments should procure energy-saving products either in a prioritized manner or a compulsory manner.