碳權交易之法制研究-以稅法為中心

全球正面臨氣候暖化的危機，由於二氧化碳等溫室氣體排放過多，導致「溫室效應」，氣候多變而難以預測。氣候的變遷影響到人類的生存，不管是任一國家或是地球的兩端，北極與南極也飽受氣候變暖的威脅，地球整個生態面臨崩潰與絕跡，而在1997年在日本京都所通過的聯合國氣候變化架構公約的京都議定書，更是確定大部份國家都承認氣候變遷的可怕，故而都願意去承擔減低碳排放的義務。為因應氣候變遷及減碳的訴求，在國際間歐盟及美國、日本等先進國家早已，透過再生能源立法方式，獎勵綠能之發展與利用。而我國為溫室氣體排放量龐大的國家之一，在面對世界性對於溫室氣體控管的國際共識，身為地球村的一份子，更無可能置身事外，但如何透過政策手段減少國內以二氧化碳為主的溫室氣體，是政府無法拒絕面對的課題，藉由透過其他國家的政策及作為作一借鏡外，更應實行碳減量之政策。基於「污染者付費」及「外部成本內部化」的基本原則，思考一套可執行、有效、公平及具有效率的方法，以訂定碳的價格抑制溫室氣體的排放，惟在於法律層面更是要去符合稅賦公平原則及不可侵害人民財產權的憲法精神，萬不可於法律層面壘床架屋，亦不得為中央跟地方政府稅收分歧，產生多重課稅之現象，更要明文就租稅主體、租稅客體、稅基、稅率等租稅構成要件，以法律定之，且符合各該法律之立法目的、租稅之經濟意義，即與租稅法律主義、租稅公平原則。其他各國也紛紛以再生能源、緣色能源來作為節能減碳的方向，更有以環境稅來克制碳的產生，如此一來，各種以環保為名的減碳管制如雨後春筍般蜂擁而出，國際間碳權交易雖然經過了十多年的研究、規劃與試行，但溫室氣體排放交易仍然為一個新興的市場，惟其最終目的是在於透過課稅手段，提高能源使用效率，朝向低碳經濟發展為目標。我國政府提倡節能減碳政策推動再生能源發展，我國再生能源發展條例的立法，不但向國際社會宣揚我國重視環保、生態、永續的未來，藉由增加經濟面誘因與排除技術面的障礙，期望國內再生能源蓬勃發展，開啟我國綠色能源新紀元。

關鍵字

能源稅；再生能源發展條例；碳權交易；碳稅；環境稅

並列摘要

ide and other greenhouse gas emissions resulting greenhouse effect. The weather becomes unpredictable. The climate vicissitude affects humanity's survival. The whether any country or ends of the earth, the Arctic and the Antarctic also suffering from the threat of global warming. Earth's entire ecosystem collapse and extinction. In 1997 in Japanese Kyoto through United Nations climatic change construction joint pledge Kyoto Protocol. Most countries recognize the terrible of climate change, and therefore are willing to bear the obligations to reduce carbon emissions. Reduces the carbon in accordance to the climate vicissitude the demand. In the international , the EU、United States and Japan and other advanced countries through renewable energy legislation reward green energy development and utilization. Our country is one of greenhouse gas withdrawal huge countries. To decrease the greenhouse gas the emissions is the international mutual recognition. As a global village, but impossible to avoid. Through policy instruments to reduce carbon dioxide-based. Because of penetrates other national the policy and implements policy of the carbon decrement as the reference. The area of tax law is exceedingly complex and in constant flux largely due to two reasons. The first is that the tax code has been used increasingly more often for objectives other than raising revenue, such as meeting political, economic and social agendas. The second reason is the manner in which the tax code is amended. On the principal of user charge and Internalization of External Cost, we need to establish the complicate legal system which is fair and efficient. The most important thing is one the spirit of constitutional law which protect the right of property. It must be legalized which include tax deduction, tax rate etc. Other countries have also to renewable energy, green energy saving and carbon reduction as the direction. To environmental taxes to restrain the generation of carbon. Then each kind reduces the carbon control by the environmental protection to produce one after another. Although the international carbon power transaction passed through more than ten years research, the plan and the execution, but the greenhouse gas emissions transaction still was an emerging market. The final goal lies in the penetration assessment method, enhances the energy use efficiency, faces the low-carbon economy development is the goal. Our country Government advocated the energy conservation reduces the carbon policy to impel the regeneration energy to develop. Renewable Energy Development Act of legislation, not only of great importance to the international community to promote environmental protection, ecology and sustainable future. Because of the increase economical surface cause and the elimination technology surface barrier. Expected the domestic regeneration energy vigorous development opens our country green energy new century.