推动合同能源管理发展的税收政策研究

近年来,我国经济飞速发展,能源消耗日益提高,但能源利用率较发达国家还很低,我国的节能工作严重滞后。合同能源管理作为一种先进的能源管理模式和市场化运作的节能新机制,在我国已经有十多年的发展历程,但进展比较缓慢。基于我国合同能源发展的状况,借鉴发达国家合同能源管理发展的经验,我国政府应强化税收优惠和采取惩罚性的税收政策,减轻合同能源管理的技术与资本压力,提高合同能源管理的效率。

Research on Tax Policy for the development of Energy Performance Contracts

In reeent China, the economy develops rapidly Compared with the developed countries, energy efficiency other countries in the field of energy conservation. As an energy-saving mechanism, energy performance contracts process is relatively slow. This paper analyzes the current while energy consumption increases sharply as well. in our country is still very low, and China lags behind advanced energy management and market operation of in our country have a history of ten years, but the situation of China＇s energy performance contracts, and claims that our government should learn the experience from the developed countries, strengthen tax incentives and punitive tax policies to stimulate and regulate energy the development of China＇s Energy Performance Contract.