臺灣能源期刊發行
- 創刊日期：
102年11月30日
- 發行所：
經濟部能源署
- 發行人：
游振偉
- 地址：
台北市復興北路2號13樓
- 電話：
02-2772-1370
- 執行單位：
財團法人工業技術研究院
- 地址：
新竹縣竹東鎮中興路四段195號26館
- 服務專線：
03-5916006
- 服務信箱：
- 總編輯：
王漢英胡均立
- 顧問：
王運銘童遷祥王人謙
- 執行主編：
劉子衙陳志臣
- 編輯委員：
方良吉王錫福朱家齊李堅明李叢禎林師模馬鴻文陳希立廖芳玲廖肇寧劉文獻蕭志同顧洋(依筆畫順序排列)
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臺灣能源期刊論文全文
臺灣能源期刊第5卷第3期內容
出刊日期：September, 2018
- 題目
- 臺灣工業部門節能財稅優惠政策影響研析
- Title
- The Effect of an Enterprise Income Tax Exemption Scheme for Energy Saving Investment on Taiwan’s Industry Sector
- 作者
- 梁啟源、塗千慧、鄭睿合、林杏秋
- Authors
- Chi-Yuan Liang, Chian-Huei Tu, Ruei-He Jheng, Hsin-Chiu Lin
- 摘要
- 本文目的為評估修改現行《產業創新條例》第10條，將獎勵研究發展之支出項目擴大至節能技術與設備投資，我國工業部門將享有15%投資支出可扣抵當年度營利事業所得稅優惠之影響。文中綜合運用工研院製造業能源用戶查核資料、財政部「稅式支出評估基本規範格式」、產業關聯表與臺灣動態一般均衡模型，以評估我國工業部門實行節能財稅優惠政策之影響。研究結果顯示：(1) 節能投資額及總產值將分別增加166百萬元與306百萬元，國內生產毛額則成長88百萬元；(2) 政府稅收淨損失估計為186百萬元；(3) 創造能源節約量12,395公秉油當量、減碳量28,455公噸二氧化碳當量、減少空污總量2,271公噸，並產生外部效益297-334百萬元；(4) 比較(2)及(3)，在考慮外部效益後，此項節能財稅優惠政策將出現111-148百萬元之總體淨效益。因此，此項節能財稅優惠政策值得政府推動。目前我國《產業創新條例》正進入修法階段，本文建議，應參考國際推動節能財稅優惠政策案例，與國內過去經驗，盡早制定以節能投資優惠為核心之財稅優惠政策，並達成2015年全國能源會議之結論。此外，政府亦可透過新增能源稅、能源研究發展基金，或稅改方案中新增加之營利事業所得稅等方案，作為實施節能財稅優惠政策之替代財源。
- 關鍵字
- 能源效率，財稅優惠，稅式支出，節能減碳，產業創新條例
- Abatract
- This paper evaluates the impact of an enterprise income tax exemption scheme for energy saving investment on Taiwan’s industry sector. The enterprise income tax exemption scheme is an amendment proposal of Article 10 of the “Statute for Industrial Innovation,” in which the tax exemption is applicable to R&D expenses only. This paper suggests it to apply to energy saving investment as well. If enterprises in industry sector increase their energy-saving investment, 15% of the energy-saving investment expenses can be exempted from the enterprise income tax payable by it in the then current year. This paper employed the industrial energy research data of ITRI, "Basic Norm Format for Tax Expenditure Evaluation" by the Ministry of Finance, the Input-Output Tables, and Dynamic General Equilibrium Model of Taiwan to do the policy evaluation. The results of the study indicate that: (1) Energy investment and total output value will increase by 166 million NT dollars and 306 million NT dollars respectively, and GDP will increase by 88 million NT dollars; (2) the estimated government tax net loss is 186 million NT dollars; (3) it could create an energy saving effect of 12,395 metric tons of oil equivalent, 28,455 metric tons of carbon dioxide equivalent, a reduction of 2,271 metric tons of total air pollution. It amounts to 297-334 million NT dollars external benefit; (4) after taking the external benefits of energy conservation and carbon reduction into consideration, the overall net benefit will be 111-148 million NT dollars. And hence, the enterprise income tax exemption scheme for energy-saving investment is worthwhile for government to implement. At presence, “Statute for Industrial Innovation” is under the process of legislation and revision. This paper suggests that government should take this opportunity to implement this tax exemption scheme for energy-saving investment for achieving the conclusion of 2015 national energy conference. For this, it will be useful to refer to the successful experiences of international taxation preferential cases and domestic experiences as well. The government can also use energy tax, energy R&D fund, or new business income tax program, as alternative financial sources of energy-saving taxation preferential policies.
- Keywords
- Energy Efficiency, Tax Incentive, Tax Expenditure, Energy Saving and Carbon Reduction, Statute for Industrial Innovation