【特别关注】奥地利生态税制改革：——其他欧盟成员国的榜样?（中英文对照）

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作者：Robin Damberger(奥地利财政部)
日期：2022年2月3日
翻译：思迈特财税国际税收服务团队

A new carbon pricing instrument
一种新的碳定价工具
In autumn 2021, the Austrian government presented its long announced eco-social tax reform as part of its climate strategy to minimize the Austrian green house gas emissions to net zeroby 2040. The Austrian Ecological Tax Reform Act contains a variety of climate and compensatory measures for citizens and companies. A central part of the tax reform is the implementation of a new explicit carbon pricing instrument, the national emission trading scheme (Nationales Emissionszertifikate handels gesetz– NEHG) applicable asof July 2022. The NEHG does not replace the existing energy taxes in Austriabut complements them. The following blog post describes the main elements of the NEHG in the context of the EU Fit for 55 Package. Moreover, the blog post analyses whether the Austrian ecological tax reform could serve as a blue print for other member states planning to implementa carbon pricing instrument.
2021年秋，奥地利政府提出了其长期以来宣布的生态社会税改革，作为其气候战略的一部分，以最大限度地减少奥地利温室气体排放到2040年的净零。奥地利生态税收改革法案包含了对公民和公司的各种气候和补偿措施。税收改革的一个核心部分是实施一种新的明确的碳定价工具，即2022年7月起适用的国家排放权交易机制（NEHG）。NEHG并没有取代奥地利现有的能源税，而是对其进行了补充。以下的博客文章描述了NEHG在欧盟“Fit for 55一揽子行动计划”（即减排55%）的背景下的主要元素。此外，文章分析了奥地利生态税改革是否可以作为其他成员国计划实施碳定价工具的蓝图。
The carbon pricing instrument aims to cover emissions outside the European Emission Trading Scheme (EU ETS). In the beginning, mainly CO2-emissions in the building and transport sectors will be covered by the NEHG. Looking at the allocation of CO2-emissions outside the EU-ETS this makes sense because the transport and building sectorsare responsible for approximately 40% (30% road sector10% buildings)of the total CO2-emissions in Austria. Particularly, the transport sector isresponsible for many emissions in Austria because of heavy traffic transitroutes in Tyrol.[1]
碳定价工具旨在涵盖欧盟碳排放权交易体系(EUETS)以外的排放。在开始阶段，建筑和运输行业的主要二氧化碳排放将被NEHG覆盖。通过观察EU ETS之外的二氧化碳排放分配情况，这是有道理的，因为运输和建筑行业约占奥地利二氧化碳总排放量的40%(道路行业占30%，建筑行业占10%)。特别是，运输行业要为奥地利的许多排放负责，因为在蒂罗尔的运输路线繁忙。
The NEHG is designed as an emission trading scheme and not as a carbon tax. However, during its initial phase, the NEHG will have a fixed price phase from July 2022 until 31 December 2025. The fixed prices will gradually increase from