我國實施總量管制與碳交易制度之課稅議題探討

Tax Issues Relating to Trading In Carbon Emissions Rights for Taiwan

李怡嬌(YI-CHIAO LEE)

指導教授 ： 郭振雄

共同指導教授 ： 何怡澄

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

温室氣體排放量的抑制已成為世界各國急需解決的議題，而碳排放權交易（emission trading）為京都議定書允許的彈性機制之一，其中有關碳排放權交易所衍生之課稅問題少有探討。
本研究方法採案例分析，將碳排放權交易標的「碳排放權配額」視為存貨、無形資產或金融商品等三大類，並以會計處理採美國淨額法、國際會計準則-IFRIC3成本法、重估法及我國財務會計準則公報第34號－金融商品之會計處理準則規定等假設不同案例，分別就其所衍生之課稅問題，依我國目前之所得稅、加值型及非加值型營業稅、關稅、證券交易稅等相關稅法規定，逐項探討。
研究結果持有碳權期間，碳權交易按我國所得稅法之規定，不論採取何種會計處理方法，課稅所得皆相同。但由於我國目前證券交易所得及期貨交易所得停徵所得稅，金融資產交易所得免徵所得稅，免稅所得將影響課稅所得之計算。本研究限制企業持有碳權一年內全數出售或使用，若碳權持有期間超過一年，因碳排放權性質不同其個別費用認列時點不同，因此課稅所得將產生時間性差異。
碳排放權性質不同其交易行為課稅適用之法令亦不同，如存貨及無形資產交易應課徵加值型及非加值型營業稅或關稅，金融資產交易則課徵證券交易稅。交易行為因標的物性質而適用不同法規，不因會計制度不同而有不同規定。
本文就租稅課稅問題分析歸納彙整，就我國現行稅法規定以釋例方式提供作為未來政策實施時參考。

關鍵字

碳權 ； 碳排放權 ； 碳排放權課稅 ； 排放權會計制度

並列摘要

The control of greenhouse gas emission has become an issue need to be solved urgently by countries in world, and emission trading is one of the flexible mechanisms approved in Kyoto Protocol. Based on the responsibility and obligation as an international member, and the enhancement of future competitiveness of enterprises in Taiwan, the government has begun developing various feasible plans, however, the levy duty derived from carbon trading is seldom explored.
This study takes the method of case analysis, treating the subject of carbon emission transaction—“emission quota” as inventory, invisible assets and financial products. For accounting treatment，this study tries to assume different cases respectively by using accounting systems such as U.S.A Net Method，International Accounting Standards-IFRI3 Cost Method，Revaluation Method or The Financial Accounting Standards No.34 Financial Instruments of Taiwan, etc. Tax problems derived from levied Profit-seeking Enterprise Income Tax, value added and non value added business tax, tariffs and security transaction tax of Taiwan, will be explored item by item in this study.
During the period of the study result with carbon rights , transaction stipulates the calculated tax income according to the Income Tax Law in Taiwan, no matter what kind of accounting system is taken, the tax income levied is same. However, because the incomes of security transaction and futures trading are exempted from income tax which is stipulated by Income Tax Law, income tax is exempted in the incomes of financial assets transaction, so the tax-free income will influence the calculation of taxable income. The restriction of this study is that the carbon rights an enterprise holds have been sold or used in whole within one year, if the carbon right holding period is more than one year, timing recognition will be different due to the different property of carbon emission, and thus there will be some timing differences in taxable income
The different carbon emission properties lead to different decrees applied in levying transaction tax. For example, value added and non value added business tax or tariffs should be levied on inventory and invisible assets transaction, while security transaction tax should be levied on financial attests transaction. Different laws are applied in transactions according to the property of subject matter, which will not have different regulations due to different accounting systems.
This study tries to analyze and conclude rental tax problems to provide suggestions for the regulations in current tax laws in Taiwan by illustration as reference in future policy implementation.

並列關鍵字

Carbon Rights ； Carbon Emissions ； Levy Duty of Carbon Emission ； Emission Accounting System

參考文獻

財務會計準則公報第34號「金融商品之會計處理準則」(2008)，財團法人中華民國會計研究發展基金會出版。

財務會計準則公報第36號「金融商品之表達與揭露」(2005)，財團法人中華民國會計研究發展基金會出版。

陳清秀，「稅法總論」，2008五版。

李志成，2009，「探討二氧化碳碳排放權交易之會計處理問題」，靜宜大學會計學系。

陳巧芬，2012，「總量管制交易之財務會計制度的建置與評估」，國立政治大學財政學系。