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美国2005年能源政策法(Energy Policy Act of 2005,简称EPACT2005)的颁布实施,引起了广泛的国际关注。法案中大量运用税收手段激励美国能源的生产和消费方式的转变,鼓励传统能源和新型能源的开发和投资,可以说该部分是美国能源税法演变过程中的集大成者。本文追溯了1977年以来能源税法在美国能源发展过程中的演变情况,分析了税收手段在各个不同时期的特点,介绍了美国2005年能源政策法的立法背景,并对能源税收立法的不足之处作出了评析。
The promulgation and implementation of the Energy Policy Act of 2005 (EPACT2005) in the United States attracted widespread international attention. The Act makes extensive use of taxation measures to encourage the transformation of the production and consumption patterns of energy in the United States and encourages the development and investment of traditional and new energy sources. This part can be said to be the culmination of the evolution of the energy tax law in the United States. This paper traced the evolution of energy tax law in the process of energy development in the United States since 1977, analyzed the characteristics of tax instruments in different periods, introduced the legislative background of the 2005 US energy policy law, and the deficiencies of legislation on energy tax Made a comment.