An Introduction and Analysis of the Revision of EU Energy Taxation Directive:On Improvement of China's Consumption Taxation on Energy Products
To enhance the positive role of energy taxation in tackling climate change and adjusting the energy structure,EU proposed to revise the EU Energy Taxation Directive in 2021,which has come into force for nearly two decades.In the revised EU Energy Taxation Directive,EU expands the scope of taxable energy products,provides for a more refined tax rate structure,bases tax on the heat generated by energy products,and establishes tax incentives to promote clean energy.The revision of EU energy taxation system has reference significance for the improvement of China's consumption tax system on energy products.In view of EU's experience,this paper proposes several suggestions,including highlighting the environmental function of consumption tax,expanding the scope of taxable energy products,adjusting the method of tax calculation,optimizing structure of tax rate according to the different uses of energy products,and increasing tax incentives to support clean energy.
Environmental protectionEU Energy Taxation DirectiveConsumption taxTax thresholdTax incentive