政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/58676

政大典藏 > College of Social Science > Master for Eminent Public Administrators > Theses > Item 140.119/58676

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58676

Title:	碳交易課徵營業稅之探討 A study of the VAT Levying on Carbon Trading in Taiwan
Authors:	劉素戎
Contributors:	賴育邦劉素戎
Keywords:	碳交易營業稅 carbon trading VAT
Date:	2012
Issue Date:	2013-07-01 17:09:22 (UTC+8)
Abstract:	由於京都議定書的簽署生效，為先進各國設定了具有法律約束力的溫室氣體減量和限排目標，為及早因應未來國際間賦予溫室氣體減量的要求，減緩我國產業可能面臨的衝擊，行政院環保署業已研擬「溫室氣體減量法」草案。本文蒐集國內專家學者文獻，以碳市場的建置、碳交易的規劃及相關法制化的文獻居多，惟尚無針對碳交易所涉及之營業稅核課相關議題，有深入之探討。本文研究碳交易課徵營業稅發現，將碳權視為存貨或無形資產，雖因會計處理不同而產生年度課稅所得的差異，但對營業稅的課徵並無產生影響；若分別以現貨交易及衍生性金融商品等不同的交易方式探討，此時要釐清的問題是交易的本質，如為避險或具有槓桿效果等因素，符合衍生性金融商品特性者，則適用營業稅法免稅之規定，反之，如碳權商品期貨採實物交割或基於碳交易制度之健全而規劃於店頭市場交易，應採與現貨交易之一致處理，按銷售勞務之相關規定課徵營業稅。 Since the Kyoto Protocol was signed and entered into force, the industrialized countries were set binding obligations to reduce emissions of greenhouse gases. In order to response to the greenhouse gases reduction requirements in the future and to mitigate the impact to our industry, Environmental Protection Administration has developed a "Greenhouse Gases Reduction Act" draft. Current domestic literature focused on building of carbon market, planning and related law of carbon trading; there was no detailed investigation about the value added tax（VAT）issues of carbon trading. In this paper, the levying of the carbon trading VAT was studied. When the carbon emission rights were regarded as inventory or intangible assets, it will make differences in annual tax due to different accounting treatment, but there is no effect on the levying of VAT. When the trading of the carbon emission rights was regarded as spot trading or derivative financial instruments trading, it needs to clarify the nature of the transaction. It can be exempted from VAT if they have the characteristics of derivative financial instruments for hedging or leverage effect. It will levy the VAT according to the relevant provisions of the sales services as the same as spot transaction, if carbon emission rights as commodity futures were traded by physical delivery or planned to trade in Over-the-counter for the soundness of carbon trading.
Reference:	中文部分 1.王京明、許志義、羅時芳、陳美源、柯郁琳，「臺灣發展溫室氣體排放權期貨交易之可行性研究」，臺灣銀行季刋第62卷第4期 2011.12，第37-69頁。 2.王遙，「碳金融：全球視野與中國佈局」初版（2010），中國經濟出版社。 3.中國財經報2011-09-08,「歐盟排放交易體系中欺詐行為的對策」http://www.cfen.com.cn/web/cjb/2011-09/08/content_798275.htm。 4.立法院，審查版條文「溫室氣體減量法草案總說明」，立法院議事暨公報管理系統http://lci.ly.gov.tw/。 5.行政院環境保護署國家溫室氣體登錄平台http://ghgregistry.epa.gov.tw/。 6.李堅明、廖毓鈴，「我國碳權額度交易管理制度及國際接軌交易平台建置運作專案工作計畫」，行政院環境保護署委託計畫（2010）。 7.李陳國，「全球碳金融交易市場下的金融創新之研究」，臺灣銀行季刋第62卷第2期 2011.6，第102-137頁。 8.金融監督管理委員會銀行局，「銀行辦理衍生性金融商品業務應注意事項」，102/01/30 金管銀外字第10150003970號令修正。 9.周麗芳、李堅明、高立箴、林良楓、陳香梅，「因應低碳與綠色成長之排放交易制度建置研究--因應低碳與綠色成長之排放交易制度建置研究(1/3)」，行政院國家科學委員會專題研究計畫（2011）。 10.范建得、簡彗貞、石信智、吳奕霖，「碳交易的概念及其應有之法律規制」，永續產業發展雙月刋（No.49）2010.4，第18-35頁。 11.財政部稅制委員會編印，101年版，「營業稅證券交易稅期貨交易稅法令彙編」。 12.Joachim Englisch 著、陳俊仁譯，「服務供給地於歐盟加值型營業稅體系之適用」，月旦法學雜誌(No.193) 2011.6，第138-164頁。 13.黃宗煌、李堅明，「台灣如何因應碳交易市場的來臨」，科學人NO.71 2008.01，第68-71頁。 14.黃茂榮，「營業稅之免稅」，植根雜誌第二十八卷第四期（2012），第16-40頁。 15.黃茂榮，「稅法總論-稅捐法律關係第三冊」第二版（2008），建誠印刷有限公司，第240-312頁。 16.黃源浩，「歐洲加值稅之形成及發展-以歐洲法院裁判為中心」，月旦法學雜誌(No.118) 2005.3，第90-106頁。 17.葉疏、王瑄，「如何健全我國店頭市場股權衍生性商品之發展-就稅負問題之研究」，中華民國證券同業公會委託專題研究（2010）。 18.蔡梓晨，「國際碳權基金分析」，國立中央大學財務金融學系101年碩士論文。 19.顏慶章，「租稅法」初版，月旦出版社股份有限公司（1994），第360-375頁。 20.羅時芳，「全球碳市場趨勢及對我國金融產業之啟示」，證券櫃檯（141）2009.6，第91-103頁。 21.蕭代基、洪志銘、羅時芳，「碳稅與碳交易之比較與搭配」，台電工程月刋（NO.747）2010.11，第59-66頁。 22.蕭代基、溫麗琪、申永順，「碳排放交易機制建置之研究」，行政院經濟建設委員會委託計畫（2009）。英文部分 1.B. Wohlfahrt, European Union - The Future of the European VAT System, 22 Intl. VAT Monitor 6 (2011), Journals IBFD 2.“Carbon Credit fraud causes more than 5 billion euros damage for European Taxpayer” https://www.europol.europa.eu/content/press/further-investigations-vat-fraud-linked-carbon-emissions-trading-system-641 3.ERNST&YOUNG T Magazine,May6,2011,“VAT fraud in the emissions and energy trading sector” http://tmagazine.ey.com/insights/vat-fraud-in-the-emissions-and-energy-trading-sector/ 4.EUROPEAN COMMISSION , “GREEN PAPER On the future of VAT -Towards a simpler, more robust and efficient VAT system” SEC(2010) 1455 final http://ec.europa.eu/taxation_customs/resources/documents/common/consultations/tax/future_vat/com(2010)695_en.pdf 5.Europa Summaries of EU legislation http://europa.eu/legislation_summaries/taxation 6.The EU Emissions Trading System (EU ETS) http://ec.europa.eu/clima/policies/ets/index_en.htm 7.Fight against tax fraud: Commission proposes measures for a consistent response to carousel fraud in certain sectors http://europa.eu/rapid/press-release_IP-09-1376_en.htm?locale=en 8. “The Post-Trade Infrastructure for Carbon Emissions Trading”, report of Bourse Consult Inc. 9.Stopping the Carousel: Missing Trader Fraud in the EU P.7-30. 10.KPMG LLP（UK）,”Accounting for carbon - The impact of carbon trading on financial statements”. 11.Redmar A. Wolf, “The Sad History of Carbon Carousels”, INTERNATIONAL VATMONITOR NOVEMBER/DECEMBER 2010 P.1-6. 12.S. Naess-Schmidt, U. Moller, E. S. Hansen and J. Tops, “Tax Treatment of ETS Allowances” P.6-9. 13.VAT:COMMISSION PROPOSED NEW INSTRUMENT FOR SPEEDY RESPONSE TO FRAUD http://ec.europa.eu/commission_2010-2014/semeta/headlines/news/2012/07/20120731_en.htm 14.World Bank, “State and Trends of the Carbon Market 2008” P.59-62. 15.World Bank, “WORLD CARBON MARKET DEVELOPMENT SITUATION AND TREND ANALYSIS ( 2010)” P.37-45. 16.World Bank, “STATE AND TRENDS OF THE CARBON MARKET（2011）” P9-10. 17.World Bank, “State and Trends of the Carbon Market 2012” P.31-32.
Description:	碩士國立政治大學行政管理碩士學程 100921219 101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0100921219
Data Type:	thesis
Appears in Collections:	[Master for Eminent Public Administrators] Theses

Files in This Item:

File	Size	Format
index.html	0Kb	HTML2	316	View/Open

社群 sharing

Loading...