Energy and Environmental Tax
Models from Europe
欧洲的能源与环境税模式
Dörte Fouquet
Thomas B Johansson
多尔特  福奎特
托马斯  乔汉森
Similarities between China and the EU:
Energy Challenges
中国与欧盟的相似之处：能源挑战
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Economic growth
Energy security
Environment
Doerte Fouquet
Thomas B. Johansson
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经济增长
能源安全
环境问题
Tax and Fiscal Policies to Promote
Sustainable Energy Development, 11/2005
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European Experience
欧洲的经验

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Economic growth
(albeit much slower
than in China)
SO2 largely under
control; air
pollution OK except
for small
particulates
Doerte Fouquet
Thomas B. Johansson

经济增长 (尽管增长
速度远低于中国)

二氧化硫的排放基
本上得到控制；除
了颗粒物质外，大
气污染还可接受
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European Experience
欧洲的经验
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Carbon emissions
slowly being
reduced, towards
Kyoto commitment
Targets set for RE
and for RE
electricity
Policy works in a
market economy!
Doerte Fouquet
Thomas B. Johansson

履行《京都议定书》
承诺，碳排放减排
缓慢

制定了可再生能源
以及利用可再生能
源发电的目标

政策在市场经济条
件下有效！
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What is a Green Tax?
什么是 “ 绿色税 ” ?
According to OECD,
environmental taxes

Levy mandatory surcharges
on goods or processes that
harm the environment

Set market prices for
products and processes that
accurately reflect their
environmental costs

Generate revenue that can be
used to reduce other taxes,
especially labour taxes
(income taxes), or reduce
introductory costs of
environmentally-beneficial
goods or processes.
Doerte Fouquet
Thomas B. Johansson
经济合作与开发组织对
“ 环境税 “ 的定义是：
 对危害环境的产品或生
产强制征收附加费
 制定可以准确反映环境
成本的产品与生产的市
场价格
 将所得收入用于降低劳
务税 ( 所得税 ) 等其它
征税或者降低环保型产
品或生产的初始成本。
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Main Experiences in Europe with Green Energy Taxation
欧洲在绿色能源税方面的主要经验
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To shift taxation toward
good’s, away from bad’s
To internalize
externalities
To mitigate
environmental damage
caused by industry,
transportation,
consumer behavior
To promote research on
sustainable technologies
and production
Doerte Fouquet
Thomas B. Johansson
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将税收从不好的污染
者转移到好的环保者
外部成本内部化
缓解由于工业、运输
以及消费者的消费习
惯所造成的环境危害
促进可持续技术与生
产的研发
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Green taxation is a viable instrument only within a set of policies
绿色税仅在不同政策相互配合时有效
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Governmental policies clearly
committed to ecological goals
Overall administrative and tax
measures committed to
sustainable planning,
governance, and enforcement
Unambiguous and transparent
monitoring tools
Utilize voluntary agreements to
stimulate progressive behavior
Emissions trading
Stakeholder relevance
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Doerte Fouquet
Thomas B. Johansson
政府政策旨在追求生态
目标
行政及税收措施旨在推
动可持续性规划、治理
及政策执行
明确并且透明的监督手
段
应用自愿协议鼓励进步
行为
排放交易制度
各利益相关方的参与
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Main characteristics of Carbon and Energy Taxes in Europe
欧洲碳税与能源税的主要特点
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Often only one in a set of
measures
Often part of an overall modern
fiscal reform, replacing other
energy taxes and reducing the
distortion impacts of traditional
taxes (e.g., taxes on labour and
capital)
Adjusted to account for inflation
and other details
All schemes in Europe include
exemptions for energy-intensive
industries or industries facing
international competition
Doerte Fouquet
Thomas B. Johansson
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仅是一系列措施中的一项
通常为现代总体税政改革
的一部分,以取代其它能源
税及减低传统税 ( 如：劳
务与资本税 ) 的所带来的
市场扭曲影响
考虑通货膨胀等问题进行
调整
欧洲的所有税制均包括对
能源密集产业或面临国际
竞争的产业进行税收豁免
的措施
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European Experience
欧洲的经验

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Generally-recognized need
for government actions to
protect the environment
when private enterprises’
activities have external
costs.
Without strong state
intervention there is a risk
that private enterprises’
production methods and
consumer behaviour will
damage the environment,
at odds with long-term
national interest.
Doerte Fouquet
Thomas B. Johansson
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当私营企业的生产活
动存在外部成本时，
公众会普遍认为政府
应采取行动保护环境。
如果没有国家的有力
干预，私营企业的生
产方式以及消费者的
消费习惯将会破坏环
境，与国家的长期利
益发生冲突。
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Major Forms of Green Taxation
绿色税的主要形式
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Transport taxes
Pollution and Resource taxes
Energy/CO2 taxes
Percentage of total revenue from
taxes and social contributions in
EU-15 (1999):
运输税
污染与资源税
能源/二氧化碳税
欧盟 15 国税收及社会捐赠所取
得总收入的百分比 ( 1999 年 ) :
Doerte Fouquet
Thomas B. Johansson
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Revenue Generation Effect of Environmental Taxation
环境税对收入产生的影响
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In 2001, revenue from
environmental taxes in the
EU–15 amounted to €238
billion, 6.5% of total revenue
from taxes and social
contributions.
Revenues from energy taxes
grew faster in the EU- 15
than revenues of all taxes
and social contributions
between 1985 and 1999.
Since 1995 labour taxes
have decreased slightly
(from 23.8% to 23% of
average GDP);
environmental taxes have
increased slightly (from
2.77% to 2.84% of GDP
Doerte Fouquet
Thomas B. Johansson
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2001 年 , 欧盟 15 国通过征
收环境税所取得的收入总计
为 2380 亿英镑，占各种税收
及社会捐赠所取得总收入的
6.5%。
1985 年至 1999 年期间，欧
盟 15 国能源税所取得的收入
增长速度比所有的征税及社
会捐赠所取得的收入增长速
度快。
自 1995 年以来，劳务税开始
略微下降 ( 从占平均国内生产
总值的 23.8% 降至 23% ) ；
但环境税开始略微上升 ( 从占
国内生产总值的 2.77% 上升
至 2.84% )。
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How does it function? Germany as an example
以德国为例介绍环境税的作用方式
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Highly industrialized,
densely populated
Kyoto commitment (1997
government declaration): to
cut greenhouse gas (CO2,
CH4 and N2O) emissions by
25% from 1990 to 2010
Renewable Energy Target:
25% by 2020
1999 overall ecological tax
reform: 5-year approach
with three different time
steps
Doerte Fouquet
Thomas B. Johansson
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高度工业化，人口稠密
《京都议定书》承诺
( 1997 年政府宣言) ：
1990 年至 2010 年期间
将温室气体 ( CO2, CH4
及 N2O )排放量降低
25%。
可再生能源目标 : 2020
年前增长 25%
1999 年总体生态税改革：
五年内进行三步走
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Main Principles for German Tax Reform
德国税制改革的主要原则
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New electricity tax was
introduced and existing
taxes on mineral oils and
gas were increased.
Additional revenues from
the ecological tax reform
used to decrease
contributions to the oldage pension system (i.e.,
non-wage labour costs)
from 20.3% to 19.3% of
gross wages at the end of
1998.
Doerte Fouquet
Thomas B. Johansson
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引入了新电税，并增
加现有矿产石油及天
然气的税率。
在 1998 年年底，将生
态税制改革所产生的
额外收入纳入养老保
险系统 ( 即非工资性劳
务成本 ) ，将养老金的
支付比例从占工资总
额的 20.3% 降至
19.3%。
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Examples of Exemptions in German Ecotax scheme
德国生态税税制的减免实例
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A 10-year 80% reduction
in the increase in the
mineral oil tax for heating
purposes in production
sectors.
A 10-year reduced tax
rate of 20% of the
relevant tax on electricity
for the same sectors.
A limited tax cap for the
most energy intensive
users until 2005,
combined with
Doerte Fouquet
Thomas B. Johansson
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对生产部门取暖燃料
油的增加部分，减收
80% 的油税，期限为
10 年。
减收上述部门 20% 的
相关电税，期限为 10
年。
2005 年前对大部分能
源密集型产业设置税
额上限，同时
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Examples of Exemptions in German Ecotax scheme
德国生态税税制的减免实例
Voluntary agreements
between the State and
industry, setting
emission reduction
targets for 2005 and 2012.
 10 years of favourable tax
treatment for efficient
CHP installations
Additionally
 a 10-year 50% reduction
in electricity tax for rail
transport operations;
 a 10-year 50% reduction
in mineral oil tax
increases on engine fuel
for local public
passenger transport.
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Doerte Fouquet
Thomas B. Johansson
国家与产业签订自愿协
议，制定 2005 年至
2012 年的减排目标。
 对使用热电联产的单位
提供 10 年的优惠税收
待遇。
另外
 对铁路运输部门减免 10
年 50% 的电税；
 对当地公共客运部门提
供减免 10 年 50% 燃料
油税的优惠。

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EU Energy Taxation – from Variety to Harmonization
欧盟能源税 – 从种类繁多转向统一协调
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Energy taxation in EU
Member States differs
greatly.
Resulting from traditional
differences in tax schemes
and sovereignty of EU
Member States in direct
taxation.
Overall objective of state
taxation policies varies in
the EU
Recent EU energy tax
directive seeks to harmonize
Doerte Fouquet
Thomas B. Johansson
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欧盟成员国所实施的能源
税制有很大不同。
原因是欧盟成员国的税制
长期以来有很大差别以及
成员国在直接征税方面的
主权
欧盟国家税收政策的总体
目标不同
近期欧盟国家通过制定能
源税指令寻求能源税的统
一协调
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EU Greenhouse Gas Emissions Trading - A Taxlike Policy Instrument
欧盟温室气体排放交易制度-一种近似于税收的政策
工具
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EU emission trading
scheme – since 1st of
January 2005.
Limits CO2 emissions
from large industrial
sources in certain sectors,
including the power
(fossil fuel generators
over 20 MW), oil refining,
cement production, iron
and steel, glass, ceramics,
and pulp and paper
sectors.
Doerte Fouquet
Thomas B. Johansson
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欧盟排放交易制度自
2005 年 1 月 1 日起正式
开始实施。

指定部门内大型工业源的
有限二氧化碳排放量，包
括电力 ( 超过2 千万瓦发
电量的矿物燃料发电机 )、
炼油、水泥生产、钢铁、
玻璃、陶瓷以及纸浆与纸
张制造部门。
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Major Elements of EU-ETS
欧盟温室气体排放交易制度的主要因素
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总体上 : 在第一阶段对现
有行业免费分配温室气
体排放限额 ( 可交易许可
证)
 将上限的温室气体排放
划分成不同的单位，如：
相当于二氧化碳的排放
吨数。
 加入温室气体排放交易
制度的所有企业需要在
指定周期的末期出示排
放许可证，否则将接受
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Sustainable Energy Development, 11/2005
In general: First Phase
Emission Allowances
(tradable permits) distributed
for free (grandfathering) for
existing industries
Emissions under the “cap”
are divided into units such
as tons of CO2 equivalent.
Each enterprise covered by
the trading scheme required
to show at the end of each
period that they own permits
covering their emissions or a
significant penalty is
assessed.
Doerte Fouquet
Thomas B. Johansson

Difference: Carbon Trading versus Carbon Tax
不同之处: 碳交易与碳税
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Tradable permits fix
the total amount of
carbon emitted and
allow market
fluctuations in prices
Carbon taxes fix the
marginal costs for
carbon emissions, and
generate State revenue
Doerte Fouquet
Thomas B. Johansson
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可交易排放许可制
度不仅固定了碳的
总排放量而且允许
市场价格的浮动
碳税不仅解决了碳
排放的边际成本而
且成为了国家税收
的来源
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Overview/Benchmark for Environmental Tax Schemes and ETS
环境税制与温室气体排放可交易制度概述/基准
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Source: Green Budget Germany
资料来源 : 德国环保预算署
Doerte Fouquet
Thomas B. Johansson
Tax and Fiscal Policies to Promote
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ETS and Energy Taxation are needed in Europe
– because of non harmonization of tax schemes
欧洲需要温室气体排放交易许可制度与能源税-原因
是欧洲国家的税制并不统一
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At present, in some EU
countries industrial
installations both have to hold
CO2-certificates and pay
energy taxes on fossil fuels.
Some Member States have
high energy tax rebates for
energy-intensive industries.
A combination of input taxes,
electricity tax for end-users
and tax rebates for industrial
installations taking part in
emissions trading is seen as
short term best solution in
future.
Doerte Fouquet
Thomas B. Johansson

目前，欧盟一些国家的工业部
门既需要拥有二氧化碳排放许
可证也需要支付矿物燃料的能
源税。

部分欧盟成员国对本国能源密
集行业的能源税返还过高。

将进项税、向终端用户收取电
税以及对加入排放交易制度的
工业部门施行退税补偿措施结
合起来是未来短期内最好的解
决方案。
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Green taxation schemes require clarity, challenging targets,
monitoring, and good governance
绿色税制需要清晰的制度、挑战性的目标，有效
的监督和妥善的管理
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All exemptions from taxation to
any part of society normally
subject to such scheme must
be notified to an independent
agency for approval.
Structure and level of the tax
scheme is important; and its
compatibility with other
environmental measures is
crucial.
Tax system must avoid
unbalanced burdens on the
individual citizen
Harmonisation of energy
taxation helps to ease stress
from international competition
Use of revenues for incentive
modernisation
Doerte Fouquet
Thomas B. Johansson
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所有对受绿色税制管理的部
门实施的税收免征必须获得
独立的部门的批准。
税制的结构与标准很重要；
另外税制与其它环境措施的
可协调性也相当重要。
税制必须避免对个人造成过
重的负担。
统一协调的能源税有助于减
小来自国际竞争的压力。
将所得收入用于实现激励措
施的现代化。
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Green taxation schemes require clarity, challenging
targets, monitoring and good governance -- II
绿色税制需要清晰的制度、挑战性的目标，有效的
监督和妥当的管理-( 二 )
Environmental policy planning and
sustainable development
strategies should be based on
the following key elements:

Long-term state goals for
sustainable development

Prevailed by open analysis,
apprehension of whole range of
national environmental,
sustainability problems

Cooperative development of
goals and actions among the
relevant national ministries,
public agencies and parliament

Regular reporting and
monitoring, followed by
continuous development and
adjustment
Doerte Fouquet
Thomas B. Johansson
环境政策规划以及可持续发展战
略应根据如下要素制定：
 可持续发展的国家长期目标
 应以开放的分析以及明确全
国环境与可持续整体问题为
主
 国家相关的政府部门、公共
机构以及议会应相互配合共
同制定目标及行动纲领
 应定期总结与监督，并不断
加以改进和调整
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