能源稅法制之研究－先進國家實施經驗與我國未來立法方向之探討

Abstract

聯合國「氣候變化綱要公約」第三次締約國大會在1997年於日本京都舉行，通過了具約束力之京都議定書(Kyoto Protocol)，並於2005年二月正式生效，我國雖非京都議定書之締約國，然全球暖化問題以及減少二氧化碳排放趨勢早已不容我國忽略。全球石油存量日漸下滑，消費者開始承受石油供應日益吃緊所帶來的經濟壓力，隨著能源價格的上升，國家經濟發展已不能仰賴大量使用能源的生產模式。1990年代起，歐洲國家開始進行綠色稅制改革，使用經濟工具改變能源消費行為，其中推行或改善能源稅法制便是節約能源與環境保護兩大議題中重要的一環，以能源稅增加能源最終消費價格，達到抑制能源消費量之目的，同時利用能源稅所得稅收進行稅制改革，達到雙重紅利效果。 近年來，環保意識覺醒，台灣開始重視我們共同的生活環境，長期以來，由於能源消費價格較鄰近國家為低，使我國能源消費結構顯著偏向工業部門，高耗能產業大量使用各種能源，立法院於民國95年起陸續提出不同的能源稅條例草案版本，雖然迄今尚未有任何能源稅條例通過三讀立法程序，但隨著能源消費量日益增加、能源價格日益攀升，節約能源議題已是刻不容緩。就此，本文以先進國家之能源稅法制以及其施行效果為借鏡，分析我國能源消費現況，探討現行能源稅條例草案是否有助於改變能源消費結構，進而達到節約能源之目的，並藉由實證研究，訪談能源稅條例之立法者，從立法者的觀點體察能源稅條例之立法設計。 透過先進國家能源稅法制與我國能源稅條例相互比較，本文認為現行能源稅條例草案藉由能源稅稅率真實反應能源消費之環境成本，加速我國能源消費結構由高耗能產業向低耗能環保產業移動，進而達到節約能源之目的，並將能源稅稅收用於減低開徵能源稅對社會所造成之衝擊，若能克服政治上之障礙，順利通過立法程序，應能有效達成節約能源與減少二氧化碳排放之目的。

The Third Meeting of the Conference of the Parties of the United Nations framework Convention on Climate Change was held in Kyoto, Japan, in1997. The Kyoto Protocol was then unanimously adopted by 170 countries and entered into force in February 2005. It was the first time that a legal instrument had been adopted to contain legally binding targets for the reduction of greenhouse gas emissions. Although Taiwan is not a party to the Protocal, the global warming trend and the duty to reduce carbon dioxide emissions can no longer be ignored. As the decline of crude oil storage, consumers have started to bear the economic pressure caused by the tight oil supply. With the rise in energy prices, national economic development can no longer rely on large-scale use of energy products. Since 1990s, European countries have started a green tax reform. A larger number of economic instruments were applied to change the usual energy consumption behavior. Setting up a new energy tax law system to redesign the old tax law was one of the important takes in countries’ green tax reform. The increasing energy tax rates successfully suppressed the consumption of energy products and provided additional incentives to increase energy efficiency. Revenue gained from energy taxes were used to reduce other tax payments. The green tax reform could thus achieve double dividend effect. In recent decades, people have started to take environmental protection issues into count. It is a proper time to reexamine our energy policy and related tax law. The consumption price of energy products in Taiwan does not totally reflect environmental externalties which lead to a low energy price and an over-consumption structure of energy products. Industrial sector consumes nearly 60% of total energy supply and a large proportion was used by energy-intensive industries. The Legislative Yuan put forward several versions of Energy Tax Bill in 2006. Though no Energy Tax Law has been enacted, with the increasing energy consumption and the increasing energy price, an appropriate Energy Tax Law will become urgent. In this regard, this thesis first provides a study of environmental tax and energy tax. Following up, a discussion of three developed countries’ energy tax law systems and their implementary experiences will display different designs and options of energy tax law. Thirdly, the author examines the existing Energy Tax drafts and makes a comparision between Taiwan’s Energy Tax Bill and those of developed countries. Fourthly, an empirical research, interviewing legislators, was finished to understand the legislative design and the major concern from the point of view of legislators. In conclusion, this thesis agrees with the effectiveness of the existing Energy Tax draft. The main purpose of Taiwan’s energy tax law is to conserve energy usage through changing the energy consumption structure. Energy-intensive industries would be reduced if the law would be introduced. The economic structure could then shift from energy-intensive industries to more environment friendly industries after enacting energy tax law so as to fulfill the legislative propose.