美国节能建筑的税收激励[1]

TaxIncentivesforEnergyEfficiencyinBuildings节能建筑的税收激励美国能源基金会的国际项目专家goldstein2004年9月7-8日by:DavidB.Goldstein,Ph.D.EnergyProgramDirectorNRDC,SanFrancisco,[e-mail]2ContextsforThisTalk主要内容•Energyefficiencycodeshavebeenthefoundationofsuccessfulenergyplanninginmanyregionsandnations.•Efficiencyincentiveprogramscomplementcodesandincreasesavings.•Taxincentivescanpromotemoreadvancedtechnologies,butthereisnotmuchexperiencewiththem.•在许多的地区与国家,能效标准已成为成功的能源规划的基础•能效激励项目补充标准并提高节能量•税收激励可以促进发展更多的先进技术,但目前尚没有很多此类经验3EnergyCodesandStandardsAreOneoftheMostImportantPoliciesforEnergyEfficiency能效标准是最重要的节能政策之一•SavingsExceed6,000MWinCaliforniatodayand13,000MWasofYear2010(ComparedtoAbout45,000MWofTotalElectricity).•在美国加州，今天的能源节约超过6000兆瓦，到2010年将超过13000兆瓦（与大约45000兆瓦的总耗电量相比）•FuelCostSavingsAreatLeastTwicetheCostofEfficiency.•燃料成本的节约至少是节能成本的两倍4EfficiencyProgramsComplementEnergyCodes能效项目配合能源标准•Programscanencouragecompliancewiththecodebymotivatingdesigners.•Programscanencourageproductionofefficientequipmentlocally.•ProgramscanencourageearlycompliancewithChina’snewlightingcodeandefficienciesbeyondtheminimuminthecode.dgoldstein:Note2-tierstructureofcode•该项目通过激励设计人员而鼓励标准的实施•项目可以鼓励地方生产能效设备•项目可以鼓励早日实施新的照明标准并使能效超过标准的最低要求Utility-SponsoredIncentiveProgramscanGreatlyIncreaseEnergySavings电力部门激励项目可以大幅提高节能量6TaxIncentivesforEnergyEfficiencyCouldGreatlyIncreaseSavings能效的税收激励可以大幅提高节能•Caution:Taxincentivesseldombeenused:thisdiscussionispartlytheoretical.•But,evidencefromutilityprogramsimpliesthatproperlydesignedtaxincentivescanpromotemoreadvancedtechnologiesandlargerenergysavings.dgoldstein:1)OnlyOregonhasfieldexperiencewithsuccessfultaxincentivesfocusedonthehighestefficiencies.2)Utilitysponsoredmarkettransformationprogramsshowthepotentialfortaxincentiveprograms.•注意:税收激励的应用还较少,这个讨论部分意义是理论上的讨论•但是,电力项目的经验表明正确设计税收激励政策可以促进更多先进技术的出现并实现更大的节能7AdvantagesofTaxIncentives:TheAbilitytoMakeLong-Term(~5-year)Commitments税收激励的优势:制定长期(5年)承诺的能力•Long-termcommitmentsencourageinvestmentinproducingthehighestglobaltechnologies,anddevelopingevenbetterones.•Theyalsoencourageprofessionalstoinvestinre-educationtodesignhigherefficiencies.dgoldstein:1)Thetaxsystemisthebestwaytomakelongtermcommitments.2)Taxincentivestransformmarketsbestwhentheyapplytothewholenation.•长期承诺鼓励全球最高技术的产生,甚至发展为更好的技术•也鼓励专业人员在再教育方面的投资,以设计出更高能效的产品8DisadvantagesofTaxIncentives:TheRequirementtoMakeLong-Term(~5-years)Commitments税收激励的缺点:要求制定长期(5年)承诺•Along-termcommitmentmeansthatmistakescannotbecorrected.•Long-termcommitmentscanbecomeveryexpensivewithoutcarefulprogramdesign.•长期承诺意味着错误不能被修正•如果项目设计不小心,长期承诺将会十分昂贵9PrinciplesforWell-DesignedTaxIncentives税收激励良好设计的规则•Mosteveryonesupportsvoluntaryorincentive-basedprogramsasanalternativetomandatoryorcode-basedprograms.•Butnoonewantstopayfortheprograms.Incentivescanbecomeveryexpensiveunlesstheyaredesignedinacarefulway.•大多数人支持自愿项目或激励项目，并视其为强制性标准项目的替代手段•但没有人愿意为此类项目付费。如果不小心设计，激励将会十分昂贵10PrinciplesforWell-DesignedTaxIncentives税收激励良好设计的规则•Workable:basedonprogramexperience.•Verifiable:assurethatenergysavingsarerealandcanestablishmarketvalue.•Promotemarkettransformation:incentivesshouldbecompetitivelyneutralandsustainableinthemarketplace.•可行性：基于项目经验•可证性：保证能源节约是真实的并可产生市场价值•推动市场转轨：在市场上，激励应是公平的竞争、以及是可持续的。11EnergyPolicyPrinciples能源政策规则•Achievesignificantenergysavings(50%ormore)•Ensurethatsavingsareverifiable•Tieincentivestoenergysavingperformance•Stimulatetheeconomy(andleveragespending)•Transformthemarketsothesameincentiveisnotrequiredinperpetuitydgoldstein:Ahighsavingsgoalisnecessarytoassurethatalltaxpayersthatapplyfortheincentivewillgetit.Ataxincentivewithalimitedfixedbudgetwillnotprovidetheconfidencetotheprivatesectortomakelong-terminvestments:whatifthebudgetisdepletedjustbeforetheproposedbuildingcanapplyfortheincentive?•实现大量的节能（50%或更多）•保证节能是可证的•将激励与节能性能联系起来•刺激经济（并平衡花费）•转化市场并因此使同样的激励不会永久的需要12StructureofIncentives–Long-TermIncentives激励的构成--长期激励•Buildingdesignandconstructiontakesseveralyears.•建筑设计和施工需要几年时间•Unlessincentivesareassuredlyavailable,efficiencymeasuresrequiringarchitecturalchangeswillnothappen.•除非有确保的激励措施，否则要求对建筑上进行改动的节能措施将行不通–ThishasbeenaweaknessofU.S.utility-sponsoredprograms.–这曾经是美国由电力公司支持的项目的弱点•Taxsystemmaybethebestwaytoencourageimprovementsinthelongrun.•税收制度也许是鼓励长期性改进的最好方法13StructureofTaxIncentives税收激励的构成•Theyshouldbeprovidedatafixedlevelofmoneyforamid-termlengthoftime,suchas5years.•税收激励的资金水平应当是固定的，期限应当是中等长度的，比如说5年。•Theyshoulddemandveryhighlevelsofperformancethatareuncommonorunknownincurrentconstruction.•它们应当要求非常高的、在现有施工中不常见或不知道的性能水平。•Compliancemustbesimple,butaccurate(repeatable).•符合激励标准的条件必须简单，但又必须准确。•Complianceshouldgeneratelabelsandratings.•符合条件者应当给予适当标志和评定–Programsshouldbedesignedtoincorporateuseoflabelsandratingintothemarketplace.–应当设计一些项目，将标志和评定的使用纳入市场中14IncentiveOptions激励方案•Price-basedIncentives–Theamountoftheincentiveiscomputedbasedonthepriceoftheproduct–Easytospecify•Performance-basedIncentives–Theamountoftheincentiveiscomputedbasedontheperformanceoftheproduct–Difficulttospecifycorrectly•基于价格的激励–激励值基于产品的价格而定–容易界定•基于性能的激励–激励值基于产品的性能而定–难于正确界定15Price-Based