美國(guó)節(jié)能建筑的稅收激勵(lì)課件

TaxIncentivesforEnergyEfficiencyinBuildings

節(jié)能建筑的稅收激勵(lì)

美國(guó)能源基金會(huì)的國(guó)際項(xiàng)目專家

goldstein

2004年9月7-8日by: DavidB.Goldstein,Ph.D. EnergyProgramDirector NRDC,SanFrancisco,CA dgoldstein@TaxIncentivesforEnergyEffi2ContextsforThisTalk

主要內(nèi)容Energyefficiencycodeshavebeenthefoundationofsuccessfulenergyplanninginmanyregionsandnations.Efficiencyincentiveprogramscomplementcodesandincreasesavings.Taxincentivescanpromotemoreadvancedtechnologies,butthereisnotmuchexperiencewiththem.在許多的地區(qū)與國(guó)家,能效標(biāo)準(zhǔn)已成為成功的能源規(guī)劃的基礎(chǔ)能效激勵(lì)項(xiàng)目補(bǔ)充標(biāo)準(zhǔn)并提高節(jié)能量稅收激勵(lì)可以促進(jìn)發(fā)展更多的先進(jìn)技術(shù),但目前尚沒有很多此類經(jīng)驗(yàn)2ContextsforThisTalk

主要內(nèi)容En3EnergyCodesandStandardsAreOneoftheMostImportantPoliciesforEnergyEfficiency

能效標(biāo)準(zhǔn)是最重要的節(jié)能政策之一SavingsExceed6,000MWinCaliforniatodayand13,000MWasofYear2010(ComparedtoAbout45,000MWofTotalElectricity).在美國(guó)加州，今天的能源節(jié)約超過6000兆瓦，到2010年將超過13000兆瓦（與大約45000兆瓦的總耗電量相比）FuelCostSavingsAreatLeastTwicetheCostofEfficiency.燃料成本的節(jié)約至少是節(jié)能成本的兩倍3EnergyCodesandStandardsAr4EfficiencyProgramsComplementEnergyCodes

能效項(xiàng)目配合能源標(biāo)準(zhǔn)Programscanencouragecompliancewiththecodebymotivatingdesigners.Programscanencourageproductionofefficientequipmentlocally.ProgramscanencourageearlycompliancewithChina’snewlightingcodeandefficienciesbeyondtheminimuminthecode.dgoldstein:Note2-tierstructureofcode該項(xiàng)目通過激勵(lì)設(shè)計(jì)人員而鼓勵(lì)標(biāo)準(zhǔn)的實(shí)施項(xiàng)目可以鼓勵(lì)地方生產(chǎn)能效設(shè)備項(xiàng)目可以鼓勵(lì)早日實(shí)施新的照明標(biāo)準(zhǔn)并使能效超過標(biāo)準(zhǔn)的最低要求4EfficiencyProgramsComplemenUtility-SponsoredIncentiveProgramscanGreatlyIncreaseEnergySavings

電力部門激勵(lì)項(xiàng)目可以大幅提高節(jié)能量Utility-SponsoredIncentivePr6TaxIncentivesforEnergyEfficiencyCouldGreatlyIncreaseSavings

能效的稅收激勵(lì)可以大幅提高節(jié)能Caution:Taxincentivesseldombeenused:thisdiscussionispartlytheoretical.But,evidencefromutilityprogramsimpliesthatproperlydesignedtaxincentivescanpromotemoreadvancedtechnologiesandlargerenergysavings.dgoldstein:OnlyOregonhasfieldexperiencewithsuccessfultaxincentivesfocusedonthehighestefficiencies.2)Utilitysponsoredmarkettransformationprogramsshowthepotentialfortaxincentiveprograms.注意:稅收激勵(lì)的應(yīng)用還較少,這個(gè)討論部分意義是理論上的討論但是,電力項(xiàng)目的經(jīng)驗(yàn)表明正確設(shè)計(jì)稅收激勵(lì)政策可以促進(jìn)更多先進(jìn)技術(shù)的出現(xiàn)并實(shí)現(xiàn)更大的節(jié)能6TaxIncentivesforEnergyEff7AdvantagesofTaxIncentives:TheAbilitytoMakeLong-Term(~5-year)Commitments

稅收激勵(lì)的優(yōu)勢(shì):制定長(zhǎng)期(5年)承諾的能力Long-termcommitmentsencourageinvestmentinproducingthehighestglobaltechnologies,anddevelopingevenbetterones.Theyalsoencourageprofessionalstoinvestinre-educationtodesignhigherefficiencies.dgoldstein:Thetaxsystemisthebestwaytomakelongtermcommitments.2)Taxincentivestransformmarketsbestwhentheyapplytothewholenation.長(zhǎng)期承諾鼓勵(lì)全球最高技術(shù)的產(chǎn)生,甚至發(fā)展為更好的技術(shù)也鼓勵(lì)專業(yè)人員在再教育方面的投資,以設(shè)計(jì)出更高能效的產(chǎn)品7AdvantagesofTaxIncentives:8DisadvantagesofTaxIncentives:

TheRequirementtoMakeLong-Term(~5-years)Commitments

稅收激勵(lì)的缺點(diǎn):要求制定長(zhǎng)期(5年)承諾Along-termcommitmentmeansthatmistakescannotbecorrected.Long-termcommitmentscanbecomeveryexpensivewithoutcarefulprogramdesign.長(zhǎng)期承諾意味著錯(cuò)誤不能被修正如果項(xiàng)目設(shè)計(jì)不小心,長(zhǎng)期承諾將會(huì)十分昂貴8DisadvantagesofTaxIncentiv9PrinciplesforWell-DesignedTaxIncentives

稅收激勵(lì)良好設(shè)計(jì)的規(guī)則Mosteveryonesupportsvoluntaryorincentive-basedprogramsasanalternativetomandatoryorcode-basedprograms.Butnoonewantstopayfortheprograms.Incentivescanbecomeveryexpensiveunlesstheyaredesignedinacarefulway.大多數(shù)人支持自愿項(xiàng)目或激勵(lì)項(xiàng)目，并視其為強(qiáng)制性標(biāo)準(zhǔn)項(xiàng)目的替代手段但沒有人愿意為此類項(xiàng)目付費(fèi)。如果不小心設(shè)計(jì)，激勵(lì)將會(huì)十分昂貴9PrinciplesforWell-Designed10PrinciplesforWell-DesignedTaxIncentives

稅收激勵(lì)良好設(shè)計(jì)的規(guī)則Workable:basedonprogramexperience.Verifiable:assurethatenergysavingsarerealandcanestablishmarketvalue.Promotemarkettransformation:incentivesshouldbecompetitivelyneutralandsustainableinthemarketplace.可行性：基于項(xiàng)目經(jīng)驗(yàn)可證性：保證能源節(jié)約是真實(shí)的并可產(chǎn)生市場(chǎng)價(jià)值推動(dòng)市場(chǎng)轉(zhuǎn)軌：在市場(chǎng)上，激勵(lì)應(yīng)是公平的競(jìng)爭(zhēng)、以及是可持續(xù)的。10PrinciplesforWell-Designed11EnergyPolicyPrinciples

能源政策規(guī)則Achievesignificantenergysavings(50%ormore)EnsurethatsavingsareverifiableTieincentivestoenergysavingperformanceStimulatetheeconomy(andleveragespending)Transformthemarketsothesameincentiveisnotrequiredinperpetuitydgoldstein:Ahighsavingsgoalisnecessarytoassurethatalltaxpayersthatapplyfortheincentivewillgetit.Ataxincentivewithalimitedfixedbudgetwillnotprovidetheconfidencetotheprivatesectortomakelong-terminvestments:whatifthebudgetisdepletedjustbeforetheproposedbuildingcanapplyfortheincentive?實(shí)現(xiàn)大量的節(jié)能（50%或更多）保證節(jié)能是可證的將激勵(lì)與節(jié)能性能聯(lián)系起來刺激經(jīng)濟(jì)（并平衡花費(fèi)）轉(zhuǎn)化市場(chǎng)并因此使同樣的激勵(lì)不會(huì)永久的需要11EnergyPolicyPrinciples

能源政12StructureofIncentives–Long-TermIncentives

激勵(lì)的構(gòu)成--長(zhǎng)期激勵(lì)Buildingdesignandconstructiontakesseveralyears.建筑設(shè)計(jì)和施工需要幾年時(shí)間Unlessincentivesareassuredlyavailable,efficiencymeasuresrequiringarchitecturalchangeswillnothappen.除非有確保的激勵(lì)措施，否則要求對(duì)建筑上進(jìn)行改動(dòng)的節(jié)能措施將行不通ThishasbeenaweaknessofU.S.utility-sponsoredprograms.這曾經(jīng)是美國(guó)由電力公司支持的項(xiàng)目的弱點(diǎn)Taxsystemmaybethebestwaytoencourageimprovementsinthelongrun.稅收制度也許是鼓勵(lì)長(zhǎng)期性改進(jìn)的最好方法12StructureofIncentives–Lo13StructureofTaxIncentives

稅收激勵(lì)的構(gòu)成Theyshouldbeprovidedatafixedlevelofmoneyforamid-termlengthoftime,suchas5years.稅收激勵(lì)的資金水平應(yīng)當(dāng)是固定的，期限應(yīng)當(dāng)是中等長(zhǎng)度的，比如說5年。Theyshoulddemandveryhighlevelsofperformancethatareuncommonorunknownincurrentconstruction.它們應(yīng)當(dāng)要求非常高的、在現(xiàn)有施工中不常見或不知道的性能水平。Compliancemustbesimple,butaccurate(repeatable).符合激勵(lì)標(biāo)準(zhǔn)的條件必須簡(jiǎn)單，但又必須準(zhǔn)確。Complianceshouldgeneratelabelsandratings.符合條件者應(yīng)當(dāng)給予適當(dāng)標(biāo)志和評(píng)定Programsshouldbedesignedtoincorporateuseoflabelsandratingintothemarketplace.應(yīng)當(dāng)設(shè)計(jì)一些項(xiàng)目，將標(biāo)志和評(píng)定的使用納入市場(chǎng)中13StructureofTaxIncentives

14IncentiveOptions

激勵(lì)方案Price-basedIncentivesTheamountoftheincentiveiscomputedbasedonthepriceoftheproductEasytospecifyPerformance-basedIncentivesTheamountoftheincentiveiscomputedbasedontheperformanceoftheproductDifficulttospecifycorrectly基于價(jià)格的激勵(lì)激勵(lì)值基于產(chǎn)品的價(jià)格而定容易界定基于性能的激勵(lì)激勵(lì)值基于產(chǎn)品的性能而定難于正確界定14IncentiveOptions

激勵(lì)方案Price15Price-BasedIncentives

基于價(jià)格的激勵(lì)TendtoincreasepricesThesamepercentageofalargerpriceyieldsmoreincentivedollarsTendtoinvitecorruptionTailormadefortheconfidenceartistCanincreasepriceandgivepartbacktoconsumerinformofsalesincentiveCandecreasecost(notprice)andqualitybecauseperformanceinnotconsidered.導(dǎo)致提高價(jià)格高價(jià)格情況下，同樣的比例則能獲得更多的激勵(lì)金額導(dǎo)致腐敗，導(dǎo)致欺騙將提高價(jià)格并將部分作為激勵(lì)返還消費(fèi)者將降低成本（而非價(jià)格）與質(zhì)量，因?yàn)樾阅懿⑽幢豢紤]在內(nèi)15Price-BasedIncentives

基于價(jià)格的16PreviousExperience

已有經(jīng)驗(yàn)Solartaxcreditofthe1980s40%ofpurchasepriceupto$4,000creditSystempricesskyrocketed($10,000)ScamartistsflockedtothemarketSolarindustryalmostperishedwhentaxcreditexpiredin1985Remainingsolarindustryjustnowrecovering80年代太陽能稅收優(yōu)惠額度購(gòu)買價(jià)格的40%，但不高于4000美元系統(tǒng)價(jià)格上升(達(dá)10,000美元)非法手段充斥市場(chǎng)1985年稅收優(yōu)惠額度終止時(shí)，太陽能工業(yè)幾乎跨掉保持下來的太陽能工業(yè)現(xiàn)在剛剛復(fù)蘇16PreviousExperience

已有經(jīng)驗(yàn)Sola17“TheSting”(UrbanLegend)

“傷害”（城市經(jīng)驗(yàn)）Priceofthesolarsystem=$10,000$4,000taxcreditfromgovernmentSalesincentive:Free,1st-class,week-longtriptoBahamas(supposedlyworthworth$3,000!)Actualsystemcost=$3,000TreasurepaysfortrippluslargeprofitNoassuranceofclaimedenergysavings太陽能系統(tǒng)價(jià)格=$10,000$4,000稅收優(yōu)惠由政府提供銷售激勵(lì):免費(fèi)乘一等艙去巴哈馬旅游一周(價(jià)值$3,000!)實(shí)際系統(tǒng)成本=$3,000國(guó)庫支付旅游以及其他巨大利潤(rùn)所聲明的節(jié)能沒有保證17“TheSting”(UrbanLegend)

“18PolicyImplications

政策影響The

truemarketcompetitivenessoftheproductisdecreasedovertimeTheconsumer,TreasuryandsocietygetpoorvaluefortheirinvestmentConfidenceartistsproliferate,forcingtrueentrepreneursoutoftheindustryWhenthetaxcreditsunsetsthemarketfortheproductevaporates一段時(shí)間以后真正的市場(chǎng)競(jìng)爭(zhēng)下降消費(fèi)者，國(guó)家及社會(huì)投資的收益價(jià)值很低欺騙大量增加，迫使真正的企業(yè)家退出隨著稅收優(yōu)惠額度的終止，產(chǎn)品市場(chǎng)消失18PolicyImplications

政策影響The19Performance-BasedIncentives

基于性能的激勵(lì)TendtoincreasecompetitionLowestpriceperunitofperformanceresultsinthegreatestincentiveasa%ofpriceInnovationandvolume-drivenprofitsbecomecriticaltosuccessTendtoreducecorruptionPerformancerulessoscamsaredifficultMustcompetehead-onagainstlegitimateentrepreneurs導(dǎo)致競(jìng)爭(zhēng)增加最高激勵(lì)中每單位性能效果的最低價(jià)格為價(jià)格的比例以革新與數(shù)量為導(dǎo)向的收益成為成功的重要因素導(dǎo)致腐敗減少性能規(guī)則使不法手段難以實(shí)施必須與守法企業(yè)競(jìng)爭(zhēng)19Performance-BasedIncentives20PolicyImplications

政策影響ThetruemarketcompetitivenessoftheproductisincreasedovertimeTheconsumer,TreasuryandsocietygetmuchmorevaluefromtheirinvestmentInnovationandincreaseddemandworktoreducethepriceoftheproductWhenthetaxincentiveisreducedoreliminated,theproductcompetesfavorablywithitslessefficientcompetition一段時(shí)間以后真正的產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)上升消費(fèi)者，國(guó)家及社會(huì)獲取更多的投資收益革新與需求的增加使產(chǎn)品價(jià)格下降隨著稅收優(yōu)惠額度的減少或終止，產(chǎn)品由于競(jìng)爭(zhēng)對(duì)手的競(jìng)爭(zhēng)力下降而將從競(jìng)爭(zhēng)受益20PolicyImplications

政策影響The21HowMuchisEnough?

多少為足夠？25-50%oftypicalincrementalmarketpriceappearsappropriatewheresavings(andbarriers)aresignificantLeveragestheTreasury’s(andsocieties)investmentby2-3timesRequiresconsumercollaborationLesscanbeappropriateifsavings(andbarriers)aresmall節(jié)能量（與障礙）較高時(shí)，市場(chǎng)增加的價(jià)格的25-50%比較合適吸收2-3倍的國(guó)家與社會(huì)的投資需要消費(fèi)者的協(xié)作節(jié)能（與障礙）較小時(shí)，激勵(lì)也要減少21HowMuchisEnough?

多少為足夠？2522HowMuchisTooMuch

多少為過高？75-100%oftypicalincrementalmarketpriceistoomuchWrongmarkettransformationsignal–devaluestheproductLittletonoleveraging–lesseconomicstimulusInvitescorruptionandconfidenceschemingMarketforproductevaporateswhentaxincentivesunsets達(dá)到市場(chǎng)價(jià)格上升部分的75-100%則太多錯(cuò)誤的市場(chǎng)轉(zhuǎn)換信號(hào)-使產(chǎn)品的價(jià)值降低少到無法吸收投資，則無法刺激經(jīng)濟(jì)引致腐敗與欺騙稅收激勵(lì)將要終止時(shí)，產(chǎn)品的市場(chǎng)消失22HowMuchisTooMuch

多少為過高？723AComprehensiveApproachtoCommercialBuildings:StatusinCaliforniaII

商用建筑的綜合措施：加州的狀況-IIFrequencyDistributionofBuildingEnergyUseComparedtoCode:California1990’s加州90年代與標(biāo)準(zhǔn)相比之下的建筑能源消耗的頻率分布Sharpcutoffshowscodeenforcementisgood.明顯減少表明規(guī)范的執(zhí)行情況是好的10%-40%savingsfromutility-runincentive&educationprograms.由電力公司實(shí)施的激勵(lì)和教育項(xiàng)目所產(chǎn)生的10%-40%的節(jié)能Fewadvancedbuildingswithouttaxincentives.少數(shù)沒有稅收激勵(lì)的高效建筑物23AComprehensiveApproachto24AModeltoDemonstrateThesePrinciples:U.S.ProposedLawS.2311/H.R.4206

證明這些規(guī)則的案例：美國(guó)S.2311/H.R.4206議案PortionsofthisbillarebeingconsideredbytheU.S.CongressthisSeptember.Thewholebillisavailableat:/andtypeS2311for"BillNumber"今年9月，美國(guó)國(guó)會(huì)開始考慮該議案的部分內(nèi)容。議案可從以下網(wǎng)址查到：/

輸入S2311查找“議案號(hào)碼”24AModeltoDemonstrateThese25MotivationsforaBill:

議案的動(dòng)機(jī)

ReducenaturalgaspricesAssureelectricpeakreliabilityPhysicalReliability(reducedpeakloads)Emphasisonpoliciesthatworkintheshortrun降低天然氣價(jià)格保證電力高峰的可靠性物理可靠性（降低高峰負(fù)荷）重點(diǎn)在于近期政策25MotivationsforaBill:

議案的動(dòng)26HighValueofAvertingBlackoutsorPriceSpikes

大停電的代價(jià)26HighValueofAvertingBlack27ContentsoftheBill

議案的內(nèi)容TaxIncentivesCommercialBuildings.HVACEquipment.NewHomes.ExistingHomes.RenewableEnergySources.Appliances.CombinedHeatandPower(CHP).稅收激勵(lì)商業(yè)建筑HVAC設(shè)備新住宅在用住宅可再生能源資料電器熱電聯(lián)產(chǎn)27ContentsoftheBill

議案的內(nèi)容Ta28CommercialBuildings

商業(yè)建筑TaxIncentivesareProvidedfor50%SavingsComparedtoASHRAE90.1-2001Baseline.

與ASHRAE90.1-2001基準(zhǔn)值相比，50%的節(jié)能量由稅收激勵(lì)支持。50%isambitiousbutachievable:50%的目標(biāo)盡管很高，但可以實(shí)現(xiàn)28CommercialBuildings

商業(yè)建筑Ta29CommercialBuildingsII

商業(yè)建筑IICommercialBuildingsIncludesPublicBuildingsSuchasSchoolsasWellasRentalHousing.

One-ThirdoftheIncentiveisAvailableSeparatelyforEachoftheMainBuildingSystems:EnvelopeHVACLightingInterimTargetsforLightingMakeTheseAvailableAlmostImmediatelyUponPassageofaBill.商業(yè)建筑包括公共建筑，如學(xué)校、出租房等。

1/3的激勵(lì)可以分別提供給如下三種主要建筑系統(tǒng)：外墻HVAC照明照明系統(tǒng)的階段目標(biāo)幾乎可使這些在議案審議通過的基礎(chǔ)上立即成為可能29CommercialBuildingsII

商業(yè)建筑30CommercialBuildingsIII

商業(yè)建筑IIIIncentiveofa$2.25perSquareFootDeductionMakesThisIncentiveAvailabletoREITs.IncentivesareAvailabletoAllApplicantsuntil2009.ThereisNoLimitfortheAmountofMoneyAvailableforThisIncentive.每減少一平方英尺的2.25美元的激勵(lì)使對(duì)REITs的激勵(lì)成為可能2009年之前，激勵(lì)面向所有申請(qǐng)者。這種激勵(lì)沒有金額的限制。30CommercialBuildingsIII

商業(yè)建31CommercialBuildingsIV

商業(yè)建筑IV申報(bào)節(jié)能額度的靈活性，來自廣泛的技術(shù)與涉及領(lǐng)域：日間照明試運(yùn)行熱電聯(lián)產(chǎn)可再生能源一半使用空調(diào)的空間低壓管道系統(tǒng)FlexibilityforCreditEnergySavingsfromaWideVarietyofTechnologiesandDesigns:DaylightingCommissioningCombinedHeatandPower(CHP)RenewablesSemi-ConditionedSpacesLow-PressureDuctSystems31CommercialBuildingsIV

商業(yè)建筑32CommercialBuildingsV

商業(yè)建筑VHowDoYouQualify?/WhoBenefits?ThirdpartyinspectorsarelikeCaliforniaenergycodeconsultants:asystemthatworks.Calculationsaresimpleandstandardized.Taxdeductiongoestothecompanythatownstheconstructioncouldbetenantforsomesystems.如何界定品質(zhì)？/由誰受益？第三方檢測(cè)人員，如加州能源標(biāo)準(zhǔn)顧問：這是一個(gè)可行的方式計(jì)算簡(jiǎn)單、標(biāo)準(zhǔn)化稅收減免部分提供給建筑擁有者有些系統(tǒng)也可以是承租者32CommercialBuildingsV

商業(yè)建筑V33HVACEquipmentI

HVAC設(shè)備IIncentivesforAirConditionerEfficiencyCouldHelpAvertBlackouts.Airconditioningis30-40%ofpeakload.

Sinceairconditionersturnoverevery18years,rapidsavingsinpeakpowerarepossible.Theairconditionerindustrycangearuptoproducemoreefficientproductsinmonths.對(duì)于空調(diào)能效的激勵(lì)可有助于避免停電空調(diào)用電占高峰負(fù)荷的30-40%

由于空調(diào)可以使用18年，可以實(shí)現(xiàn)高峰用電的迅速節(jié)能空調(diào)行業(yè)可以在幾個(gè)月后生產(chǎn)更高能效的產(chǎn)品33HVACEquipmentI

HVAC設(shè)備IInc34HomeRetrofits

住宅改造Taxincentivesareavailableonaslidingscaleupto$2,000perdwellingunitforhomesthatachieve50%savingsinheatingandcooling.Third-partycertificationofsavings,basedbothoncalculationsandphysicalinspection,isneeded.家庭的稅收激勵(lì)可以達(dá)到2000美元，以支持其供熱與冷卻系統(tǒng)達(dá)到50%的節(jié)能目標(biāo)需要基于計(jì)算與物理檢測(cè)的節(jié)能的第三方認(rèn)證34HomeRetrofits

住宅改造Taxincen35NewHomes

新住宅$2,000taxincentivesforhomesreducingenergyuseby50%forheatingandcooling.

Third-partycertificationisnecessarytodocumentthesavings.Alowerthresholdof30%savingsqualifiesfora$1,000incentive.Thisincentivecouldbecomecostly:itisincludedasapoliticalcompromisewithhomebuildingcompanies.對(duì)于家庭2000美元的稅收激勵(lì)使其供熱與冷卻系統(tǒng)節(jié)能50%需要第三方認(rèn)證，出具節(jié)能文件30%的節(jié)能即可獲得1000美元的激勵(lì)這種激勵(lì)可能會(huì)成本較高：它被視為一種相對(duì)于住宅建筑公司的妥協(xié)手段35NewHomes

新住宅$2,000taxince36Conclusions

結(jié)論TaxincentivesshouldworkincoordinationwithenergycodesandDSMtopromotetheintroductionofnewerandbettertechnologies.Taxincentivesshouldtargettheveryhighestlevelsofefficiency.Taxincentivescanbecostlyorcounter-productiveifnotcarefullydesigned.稅收激勵(lì)必須與能源標(biāo)準(zhǔn)、DSM機(jī)制相協(xié)調(diào)，共同推動(dòng)新技術(shù)與高技術(shù)的引進(jìn)稅收激勵(lì)必須以極高的能效水平為目標(biāo)如不小心設(shè)計(jì)，稅收激勵(lì)將有可能成本高或效果恰恰相反36Conclusions

結(jié)論TaxincentivesTaxIncentivesforEnergyEfficiencyinBuildings

節(jié)能建筑的稅收激勵(lì)

美國(guó)能源基金會(huì)的國(guó)際項(xiàng)目專家

goldstein

2004年9月7-8日by: DavidB.Goldstein,Ph.D. EnergyProgramDirector NRDC,SanFrancisco,CA dgoldstein@TaxIncentivesforEnergyEffi38ContextsforThisTalk

主要內(nèi)容Energyefficiencycodeshavebeenthefoundationofsuccessfulenergyplanninginmanyregionsandnations.Efficiencyincentiveprogramscomplementcodesandincreasesavings.Taxincentivescanpromotemoreadvancedtechnologies,butthereisnotmuchexperiencewiththem.在許多的地區(qū)與國(guó)家,能效標(biāo)準(zhǔn)已成為成功的能源規(guī)劃的基礎(chǔ)能效激勵(lì)項(xiàng)目補(bǔ)充標(biāo)準(zhǔn)并提高節(jié)能量稅收激勵(lì)可以促進(jìn)發(fā)展更多的先進(jìn)技術(shù),但目前尚沒有很多此類經(jīng)驗(yàn)2ContextsforThisTalk

主要內(nèi)容En39EnergyCodesandStandardsAreOneoftheMostImportantPoliciesforEnergyEfficiency

能效標(biāo)準(zhǔn)是最重要的節(jié)能政策之一SavingsExceed6,000MWinCaliforniatodayand13,000MWasofYear2010(ComparedtoAbout45,000MWofTotalElectricity).在美國(guó)加州，今天的能源節(jié)約超過6000兆瓦，到2010年將超過13000兆瓦（與大約45000兆瓦的總耗電量相比）FuelCostSavingsAreatLeastTwicetheCostofEfficiency.燃料成本的節(jié)約至少是節(jié)能成本的兩倍3EnergyCodesandStandardsAr40EfficiencyProgramsComplementEnergyCodes

能效項(xiàng)目配合能源標(biāo)準(zhǔn)Programscanencouragecompliancewiththecodebymotivatingdesigners.Programscanencourageproductionofefficientequipmentlocally.ProgramscanencourageearlycompliancewithChina’snewlightingcodeandefficienciesbeyondtheminimuminthecode.dgoldstein:Note2-tierstructureofcode該項(xiàng)目通過激勵(lì)設(shè)計(jì)人員而鼓勵(lì)標(biāo)準(zhǔn)的實(shí)施項(xiàng)目可以鼓勵(lì)地方生產(chǎn)能效設(shè)備項(xiàng)目可以鼓勵(lì)早日實(shí)施新的照明標(biāo)準(zhǔn)并使能效超過標(biāo)準(zhǔn)的最低要求4EfficiencyProgramsComplemenUtility-SponsoredIncentiveProgramscanGreatlyIncreaseEnergySavings

電力部門激勵(lì)項(xiàng)目可以大幅提高節(jié)能量Utility-SponsoredIncentivePr42TaxIncentivesforEnergyEfficiencyCouldGreatlyIncreaseSavings

能效的稅收激勵(lì)可以大幅提高節(jié)能Caution:Taxincentivesseldombeenused:thisdiscussionispartlytheoretical.But,evidencefromutilityprogramsimpliesthatproperlydesignedtaxincentivescanpromotemoreadvancedtechnologiesandlargerenergysavings.dgoldstein:OnlyOregonhasfieldexperiencewithsuccessfultaxincentivesfocusedonthehighestefficiencies.2)Utilitysponsoredmarkettransformationprogramsshowthepotentialfortaxincentiveprograms.注意:稅收激勵(lì)的應(yīng)用還較少,這個(gè)討論部分意義是理論上的討論但是,電力項(xiàng)目的經(jīng)驗(yàn)表明正確設(shè)計(jì)稅收激勵(lì)政策可以促進(jìn)更多先進(jìn)技術(shù)的出現(xiàn)并實(shí)現(xiàn)更大的節(jié)能6TaxIncentivesforEnergyEff43AdvantagesofTaxIncentives:TheAbilitytoMakeLong-Term(~5-year)Commitments

稅收激勵(lì)的優(yōu)勢(shì):制定長(zhǎng)期(5年)承諾的能力Long-termcommitmentsencourageinvestmentinproducingthehighestglobaltechnologies,anddevelopingevenbetterones.Theyalsoencourageprofessionalstoinvestinre-educationtodesignhigherefficiencies.dgoldstein:Thetaxsystemisthebestwaytomakelongtermcommitments.2)Taxincentivestransformmarketsbestwhentheyapplytothewholenation.長(zhǎng)期承諾鼓勵(lì)全球最高技術(shù)的產(chǎn)生,甚至發(fā)展為更好的技術(shù)也鼓勵(lì)專業(yè)人員在再教育方面的投資,以設(shè)計(jì)出更高能效的產(chǎn)品7AdvantagesofTaxIncentives:44DisadvantagesofTaxIncentives:

TheRequirementtoMakeLong-Term(~5-years)Commitments

稅收激勵(lì)的缺點(diǎn):要求制定長(zhǎng)期(5年)承諾Along-termcommitmentmeansthatmistakescannotbecorrected.Long-termcommitmentscanbecomeveryexpensivewithoutcarefulprogramdesign.長(zhǎng)期承諾意味著錯(cuò)誤不能被修正如果項(xiàng)目設(shè)計(jì)不小心,長(zhǎng)期承諾將會(huì)十分昂貴8DisadvantagesofTaxIncentiv45PrinciplesforWell-DesignedTaxIncentives

稅收激勵(lì)良好設(shè)計(jì)的規(guī)則Mosteveryonesupportsvoluntaryorincentive-basedprogramsasanalternativetomandatoryorcode-basedprograms.Butnoonewantstopayfortheprograms.Incentivescanbecomeveryexpensiveunlesstheyaredesignedinacarefulway.大多數(shù)人支持自愿項(xiàng)目或激勵(lì)項(xiàng)目，并視其為強(qiáng)制性標(biāo)準(zhǔn)項(xiàng)目的替代手段但沒有人愿意為此類項(xiàng)目付費(fèi)。如果不小心設(shè)計(jì)，激勵(lì)將會(huì)十分昂貴9PrinciplesforWell-Designed46PrinciplesforWell-DesignedTaxIncentives

稅收激勵(lì)良好設(shè)計(jì)的規(guī)則Workable:basedonprogramexperience.Verifiable:assurethatenergysavingsarerealandcanestablishmarketvalue.Promotemarkettransformation:incentivesshouldbecompetitivelyneutralandsustainableinthemarketplace.可行性：基于項(xiàng)目經(jīng)驗(yàn)可證性：保證能源節(jié)約是真實(shí)的并可產(chǎn)生市場(chǎng)價(jià)值推動(dòng)市場(chǎng)轉(zhuǎn)軌：在市場(chǎng)上，激勵(lì)應(yīng)是公平的競(jìng)爭(zhēng)、以及是可持續(xù)的。10PrinciplesforWell-Designed47EnergyPolicyPrinciples

能源政策規(guī)則Achievesignificantenergysavings(50%ormore)EnsurethatsavingsareverifiableTieincentivestoenergysavingperformanceStimulatetheeconomy(andleveragespending)Transformthemarketsothesameincentiveisnotrequiredinperpetuitydgoldstein:Ahighsavingsgoalisnecessarytoassurethatalltaxpayersthatapplyfortheincentivewillgetit.Ataxincentivewithalimitedfixedbudgetwillnotprovidetheconfidencetotheprivatesectortomakelong-terminvestments:whatifthebudgetisdepletedjustbeforetheproposedbuildingcanapplyfortheincentive?實(shí)現(xiàn)大量的節(jié)能（50%或更多）保證節(jié)能是可證的將激勵(lì)與節(jié)能性能聯(lián)系起來刺激經(jīng)濟(jì)（并平衡花費(fèi)）轉(zhuǎn)化市場(chǎng)并因此使同樣的激勵(lì)不會(huì)永久的需要11EnergyPolicyPrinciples

能源政48StructureofIncentives–Long-TermIncentives

激勵(lì)的構(gòu)成--長(zhǎng)期激勵(lì)Buildingdesignandconstructiontakesseveralyears.建筑設(shè)計(jì)和施工需要幾年時(shí)間Unlessincentivesareassuredlyavailable,efficiencymeasuresrequiringarchitecturalchangeswillnothappen.除非有確保的激勵(lì)措施，否則要求對(duì)建筑上進(jìn)行改動(dòng)的節(jié)能措施將行不通ThishasbeenaweaknessofU.S.utility-sponsoredprograms.這曾經(jīng)是美國(guó)由電力公司支持的項(xiàng)目的弱點(diǎn)Taxsystemmaybethebestwaytoencourageimprovementsinthelongrun.稅收制度也許是鼓勵(lì)長(zhǎng)期性改進(jìn)的最好方法12StructureofIncentives–Lo49StructureofTaxIncentives

稅收激勵(lì)的構(gòu)成Theyshouldbeprovidedatafixedlevelofmoneyforamid-termlengthoftime,suchas5years.稅收激勵(lì)的資金水平應(yīng)當(dāng)是固定的，期限應(yīng)當(dāng)是中等長(zhǎng)度的，比如說5年。Theyshoulddemandveryhighlevelsofperformancethatareuncommonorunknownincurrentconstruction.它們應(yīng)當(dāng)要求非常高的、在現(xiàn)有施工中不常見或不知道的性能水平。Compliancemustbesimple,butaccurate(repeatable).符合激勵(lì)標(biāo)準(zhǔn)的條件必須簡(jiǎn)單，但又必須準(zhǔn)確。Complianceshouldgeneratelabelsandratings.符合條件者應(yīng)當(dāng)給予適當(dāng)標(biāo)志和評(píng)定Programsshouldbedesignedtoincorporateuseoflabelsandratingintothemarketplace.應(yīng)當(dāng)設(shè)計(jì)一些項(xiàng)目，將標(biāo)志和評(píng)定的使用納入市場(chǎng)中13StructureofTaxIncentives

50IncentiveOptions

激勵(lì)方案Price-basedIncentivesTheamountoftheincentiveiscomputedbasedonthepriceoftheproductEasytospecifyPerformance-basedIncentivesTheamountoftheincentiveiscomputedbasedontheperformanceoftheproductDifficulttospecifycorrectly基于價(jià)格的激勵(lì)激勵(lì)值基于產(chǎn)品的價(jià)格而定容易界定基于性能的激勵(lì)激勵(lì)值基于產(chǎn)品的性能而定難于正確界定14IncentiveOptions

激勵(lì)方案Price51Price-BasedIncentives

基于價(jià)格的激勵(lì)TendtoincreasepricesThesamepercentageofalargerpriceyieldsmoreincentivedollarsTendtoinvitecorruptionTailormadefortheconfidenceartistCanincreasepriceandgivepartbacktoconsumerinformofsalesincentiveCandecreasecost(notprice)andqualitybecauseperformanceinnotconsidered.導(dǎo)致提高價(jià)格高價(jià)格情況下，同樣的比例則能獲得更多的激勵(lì)金額導(dǎo)致腐敗，導(dǎo)致欺騙將提高價(jià)格并將部分作為激勵(lì)返還消費(fèi)者將降低成本（而非價(jià)格）與質(zhì)量，因?yàn)樾阅懿⑽幢豢紤]在內(nèi)15Price-BasedIncentives

基于價(jià)格的52PreviousExperience

已有經(jīng)驗(yàn)Solartaxcreditofthe1980s40%ofpurchasepriceupto$4,000creditSystempricesskyrocketed($10,000)ScamartistsflockedtothemarketSolarindustryalmostperishedwhentaxcreditexpiredin1985Remainingsolarindustryjustnowrecovering80年代太陽能稅收優(yōu)惠額度購(gòu)買價(jià)格的40%，但不高于4000美元系統(tǒng)價(jià)格上升(達(dá)10,000美元)非法手段充斥市場(chǎng)1985年稅收優(yōu)惠額度終止時(shí)，太陽能工業(yè)幾乎跨掉保持下來的太陽能工業(yè)現(xiàn)在剛剛復(fù)蘇16PreviousExperience

已有經(jīng)驗(yàn)Sola53“TheSting”(UrbanLegend)

“傷害”（城市經(jīng)驗(yàn)）Priceofthesolarsystem=$10,000$4,000taxcreditfromgovernmentSalesincentive:Free,1st-class,week-longtriptoBahamas(supposedlyworthworth$3,000!)Actualsystemcost=$3,000TreasurepaysfortrippluslargeprofitNoassuranceofclaimedenergysavings太陽能系統(tǒng)價(jià)格=$10,000$4,000稅收優(yōu)惠由政府提供銷售激勵(lì):免費(fèi)乘一等艙去巴哈馬旅游一周(價(jià)值$3,000!)實(shí)際系統(tǒng)成本=$3,000國(guó)庫支付旅游以及其他巨大利潤(rùn)所聲明的節(jié)能沒有保證17“TheSting”(UrbanLegend)

“54PolicyImplications

政策影響The

truemarketcompetitivenessoftheproductisdecreasedovertimeTheconsumer,TreasuryandsocietygetpoorvaluefortheirinvestmentConfidenceartistsproliferate,forcingtrueentrepreneursoutoftheindustryWhenthetaxcreditsunsetsthemarketfortheproductevaporates一段時(shí)間以后真正的市場(chǎng)競(jìng)爭(zhēng)下降消費(fèi)者，國(guó)家及社會(huì)投資的收益價(jià)值很低欺騙大量增加，迫使真正的企業(yè)家退出隨著稅收優(yōu)惠額度的終止，產(chǎn)品市場(chǎng)消失18PolicyImplications

政策影響The55Performance-BasedIncentives

基于性能的激勵(lì)TendtoincreasecompetitionLowestpriceperunitofperformanceresultsinthegreatestincentiveasa%ofpriceInnovationandvolume-drivenprofitsbecomecriticaltosuccessTendtoreducecorruptionPerformancerulessoscamsaredifficultMustcompetehead-onagainstlegitimateentrepreneurs導(dǎo)致競(jìng)爭(zhēng)增加最高激勵(lì)中每單位性能效果的最低價(jià)格為價(jià)格的比例以革新與數(shù)量為導(dǎo)向的收益成為成功的重要因素導(dǎo)致腐敗減少性能規(guī)則使不法手段難以實(shí)施必須與守法企業(yè)競(jìng)爭(zhēng)19Performance-BasedIncentives56PolicyImplications

政策影響ThetruemarketcompetitivenessoftheproductisincreasedovertimeTheconsumer,TreasuryandsocietygetmuchmorevaluefromtheirinvestmentInnovationandincreaseddemandworktoreducethepriceoftheproductWhenthetaxincentiveisreducedoreliminated,theproductcompetesfavorablywithitslessefficientcompetition一段時(shí)間以后真正的產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)上升消費(fèi)者，國(guó)家及社會(huì)獲取更多的投資收益革新與需求的增加使產(chǎn)品價(jià)格下降隨著稅收優(yōu)惠額度的減少或終止，產(chǎn)品由于競(jìng)爭(zhēng)對(duì)手的競(jìng)爭(zhēng)力下降而將從競(jìng)爭(zhēng)受益20PolicyImplications

政策影響The57HowMuchisEnough?

多少為足夠？25-50%oftypicalincrementalmarketpriceappearsappropriatewheresavings(andbarriers)aresignificantLeveragestheTreasury’s(andsocieties)investmentby2-3timesRequiresconsumercollaborationLesscanbeappropriateifsavings(andbarriers)aresmall節(jié)能量（與障礙）較高時(shí)，市場(chǎng)增加的價(jià)格的25-50%比較合適吸收2-3倍的國(guó)家與社會(huì)的投資需要消費(fèi)者的協(xié)作節(jié)能（與障礙）較小時(shí)，激勵(lì)也要減少21HowMuchisEnough?

多少為足夠？2558HowMuchisTooMuch

多少為過高？75-100%oftypicalincrementalmarketpriceistoomuchWrongmarkettransformationsignal–devaluestheproductLittletonoleveraging–lesseconomicstimulusInvitescorruptionandconfidenceschemingMarketforproductevaporateswhentaxincentivesunsets達(dá)到市場(chǎng)價(jià)格上升部分的75-100%則太多錯(cuò)誤的市場(chǎng)轉(zhuǎn)換信號(hào)-使產(chǎn)品的價(jià)值降低少到無法吸收投資，則無法刺激經(jīng)濟(jì)引致腐敗與欺騙稅收激勵(lì)將要終止時(shí)，產(chǎn)品的市場(chǎng)消失22HowMuchisTooMuch

多少為過高？759AComprehensiveApproachtoCommercialBuildings:StatusinCaliforniaII

商用建筑的綜合措施：加州的狀況-IIFrequencyDistributionofBuildingEnergyUseComparedtoCode:California1990’s加州90年代與標(biāo)準(zhǔn)相比之下的建筑能源消耗的頻率分布Sharpcutoffshowscodeenforcementisgood.明顯減少表明規(guī)范的執(zhí)行情況是好的10%-40%savingsfromutility-runincentive&educationprograms.由電力公司實(shí)施的激勵(lì)和教育項(xiàng)目所產(chǎn)生的10%-40%的節(jié)能Fewadvancedbuildingswithouttaxincentives.少數(shù)沒有稅收激勵(lì)的高效建筑物23AComprehensiveApproachto60AModeltoDemonstrateThesePrinciples:U.S.ProposedLawS.2311/H.R.4206

證明這些規(guī)則的案例：美國(guó)S.2311/H.R.4206議案PortionsofthisbillarebeingconsideredbytheU.S.CongressthisSeptember.Thewholebillisavailableat:/andtypeS2311for"BillNumber"今年9月，美國(guó)國(guó)會(huì)開始考慮該議案的部分內(nèi)容。議案可從以下網(wǎng)址查到：/

輸入S2311查找“議案號(hào)碼”24AModeltoDemonstrateThese61MotivationsforaBill:

議案的動(dòng)機(jī)

ReducenaturalgaspricesAssureelectricpeakreliabilityPhysicalReliability(reducedpeakloads)Emphasisonpoliciesthatworkintheshortrun降低天然氣價(jià)格保證電力高峰的可靠性物理可靠性（降低高峰負(fù)荷）重點(diǎn)在于近期政策25MotivationsforaBill:

議案的動(dòng)62HighValueofAvertingBlackoutsorPriceSpikes

大停電的代價(jià)26HighValueofAvertingBlack63ContentsoftheBill

議案的內(nèi)容TaxIncentivesCommercialBuildings.HVACEquipment.NewHomes.ExistingHomes.RenewableEnergySources.Appliances.CombinedHeatandPower(CHP).稅收激勵(lì)商業(yè)建筑HVAC設(shè)備新住宅在用住宅可再生能源資料電器熱電聯(lián)產(chǎn)27ContentsoftheBill

議案的內(nèi)容Ta64CommercialBuildings

商業(yè)建筑TaxIncentivesareProvidedfor50%SavingsComparedtoASHRAE90.1-2001Baseline.

與ASHRAE90.1-2001基準(zhǔn)值相比，50%的節(jié)能量由稅收激勵(lì)支持。50%isambitiousbutachievable:50%的目標(biāo)盡管很高，但可以實(shí)現(xiàn)28CommercialBuildings

商業(yè)建筑Ta65CommercialBuildingsII

商業(yè)建筑IICommercialBuildingsIncludesPublicBuildingsSuchasSchoolsasWellasRentalHousing.

One-ThirdoftheIncentiveisAvailableSeparatelyforEachoftheMainBuildingSystems:EnvelopeHVACLightingInterimTargetsforLightingMakeTheseAvailableAlmostImmediatelyUponPassageof