碳排放權交易的稅捐課徵

在各種經濟誘因類型的環境管制工具中，「碳排放權交易」向來被認為是一種符合「成本有效性」且具備「環境效益」的新興管制工具。在「碳排放權交易」的運作下，由於受管制者的「核配量」或「減量額度」，具有一定的財產價值，可以如同其他商品般進行交易。因此，「碳排放權交易」必然會引發稅捐課徵的一連串問題，例如：目前各國關於「碳排放權交易」，在財務會計和稅法上的處理模式仍有差距，猶待逐步拉近。其次，不同國家對於企業取得成本認列上的差異，以及對於所得稅處理上的迥異立場，都會影響企業的交易活動安排；各國政府原本設定排污量降低的管制目標，就難免受到動搖。再者，由於各國關於「碳排放權交易」的「履行地」認定標準可能不一致，也容易產生營業稅的「雙重課稅」或「雙重不課稅」現象，使得排放權的跨境交易經常缺乏經濟效益。這些關於「碳排放權交易」在國際稅法上會面臨到的各種課稅議題，與其在國內稅法上會遭遇的諸多難題，都值得吾人同等關注。

關鍵字

碳排放權交易；核配量；減量額度；營業利潤；財產交易所得；不動產所得；海空運輸所得

並列摘要

Among environmental instruments with different economic incentive, ＂Carbon Emissions Trading＂ has always been considered to be a newly developed, flexible environmental regulation with benefits of being cost-effective as well as environmentally friendly. When ＂Carbon Emissions Trading＂ is put into effect, the carbon ＂permits＂ or ＂credits＂ in possession of each regulated subject are of economic value, and can be traded for other benefits or items of value. Therefore, a series of problems have surfaced during the taxation of the aforementioned trade. For example, there is still a gap between financial accounting and taxation of ＂Carbon Emissions Trading＂ to be narrowed in all countries. Besides, the difference of cost recognition and income tax treatment between countries affects the way businesses conduct transactions, and therefore would unseat the goal set by governments to reduce carbon emission. Additionally, the different recognition of the ＂place of performance＂ of ＂Carbon Emissions Trading＂ between countries can easily result to the double taxation or double no tax of VAT which makes cross-border transactions of emissions lacking in terms of cost-effectiveness. ＂Carbon Emissions Trading＂ faces these issues when brought into consideration of international and domestic tax law is worth paying attention to.