美國節(jié)能建筑的稅收激勵課件

TaxIncentivesforEnergyEfficiencyinBuildings

節(jié)能建筑的稅收激勵

美國能源基金會的國際項目專家

goldstein

2004年9月7-8日by: DavidB.Goldstein,Ph.D. EnergyProgramDirector NRDC,SanFrancisco,CA dgoldstein@TaxIncentivesforEnergyEffi2ContextsforThisTalk

主要內(nèi)容Energyefficiencycodeshavebeenthefoundationofsuccessfulenergyplanninginmanyregionsandnations.Efficiencyincentiveprogramscomplementcodesandincreasesavings.Taxincentivescanpromotemoreadvancedtechnologies,butthereisnotmuchexperiencewiththem.在許多的地區(qū)與國家,能效標準已成為成功的能源規(guī)劃的基礎(chǔ)能效激勵項目補充標準并提高節(jié)能量稅收激勵可以促進發(fā)展更多的先進技術(shù),但目前尚沒有很多此類經(jīng)驗2ContextsforThisTalk

主要內(nèi)容En3EnergyCodesandStandardsAreOneoftheMostImportantPoliciesforEnergyEfficiency

能效標準是最重要的節(jié)能政策之一SavingsExceed6,000MWinCaliforniatodayand13,000MWasofYear2010(ComparedtoAbout45,000MWofTotalElectricity).在美國加州，今天的能源節(jié)約超過6000兆瓦，到2010年將超過13000兆瓦（與大約45000兆瓦的總耗電量相比）FuelCostSavingsAreatLeastTwicetheCostofEfficiency.燃料成本的節(jié)約至少是節(jié)能成本的兩倍3EnergyCodesandStandardsAr4EfficiencyProgramsComplementEnergyCodes

能效項目配合能源標準Programscanencouragecompliancewiththecodebymotivatingdesigners.Programscanencourageproductionofefficientequipmentlocally.ProgramscanencourageearlycompliancewithChina’snewlightingcodeandefficienciesbeyondtheminimuminthecode.dgoldstein:Note2-tierstructureofcode該項目通過激勵設(shè)計人員而鼓勵標準的實施項目可以鼓勵地方生產(chǎn)能效設(shè)備項目可以鼓勵早日實施新的照明標準并使能效超過標準的最低要求4EfficiencyProgramsComplemenUtility-SponsoredIncentiveProgramscanGreatlyIncreaseEnergySavings

電力部門激勵項目可以大幅提高節(jié)能量Utility-SponsoredIncentivePr6TaxIncentivesforEnergyEfficiencyCouldGreatlyIncreaseSavings

能效的稅收激勵可以大幅提高節(jié)能Caution:Taxincentivesseldombeenused:thisdiscussionispartlytheoretical.But,evidencefromutilityprogramsimpliesthatproperlydesignedtaxincentivescanpromotemoreadvancedtechnologiesandlargerenergysavings.dgoldstein:OnlyOregonhasfieldexperiencewithsuccessfultaxincentivesfocusedonthehighestefficiencies.2)Utilitysponsoredmarkettransformationprogramsshowthepotentialfortaxincentiveprograms.注意:稅收激勵的應(yīng)用還較少,這個討論部分意義是理論上的討論但是,電力項目的經(jīng)驗表明正確設(shè)計稅收激勵政策可以促進更多先進技術(shù)的出現(xiàn)并實現(xiàn)更大的節(jié)能6TaxIncentivesforEnergyEff7AdvantagesofTaxIncentives:TheAbilitytoMakeLong-Term(~5-year)Commitments

稅收激勵的優(yōu)勢:制定長期(5年)承諾的能力Long-termcommitmentsencourageinvestmentinproducingthehighestglobaltechnologies,anddevelopingevenbetterones.Theyalsoencourageprofessionalstoinvestinre-educationtodesignhigherefficiencies.dgoldstein:Thetaxsystemisthebestwaytomakelongtermcommitments.2)Taxincentivestransformmarketsbestwhentheyapplytothewholenation.長期承諾鼓勵全球最高技術(shù)的產(chǎn)生,甚至發(fā)展為更好的技術(shù)也鼓勵專業(yè)人員在再教育方面的投資,以設(shè)計出更高能效的產(chǎn)品7AdvantagesofTaxIncentives:8DisadvantagesofTaxIncentives:

TheRequirementtoMakeLong-Term(~5-years)Commitments

稅收激勵的缺點:要求制定長期(5年)承諾Along-termcommitmentmeansthatmistakescannotbecorrected.Long-termcommitmentscanbecomeveryexpensivewithoutcarefulprogramdesign.長期承諾意味著錯誤不能被修正如果項目設(shè)計不小心,長期承諾將會十分昂貴8DisadvantagesofTaxIncentiv9PrinciplesforWell-DesignedTaxIncentives

稅收激勵良好設(shè)計的規(guī)則Mosteveryonesupportsvoluntaryorincentive-basedprogramsasanalternativetomandatoryorcode-basedprograms.Butnoonewantstopayfortheprograms.Incentivescanbecomeveryexpensiveunlesstheyaredesignedinacarefulway.大多數(shù)人支持自愿項目或激勵項目，并視其為強制性標準項目的替代手段但沒有人愿意為此類項目付費。如果不小心設(shè)計，激勵將會十分昂貴9PrinciplesforWell-Designed10PrinciplesforWell-DesignedTaxIncentives

稅收激勵良好設(shè)計的規(guī)則Workable:basedonprogramexperience.Verifiable:assurethatenergysavingsarerealandcanestablishmarketvalue.Promotemarkettransformation:incentivesshouldbecompetitivelyneutralandsustainableinthemarketplace.可行性：基于項目經(jīng)驗可證性：保證能源節(jié)約是真實的并可產(chǎn)生市場價值推動市場轉(zhuǎn)軌：在市場上，激勵應(yīng)是公平的競爭、以及是可持續(xù)的。10PrinciplesforWell-Designed11EnergyPolicyPrinciples

能源政策規(guī)則Achievesignificantenergysavings(50%ormore)EnsurethatsavingsareverifiableTieincentivestoenergysavingperformanceStimulatetheeconomy(andleveragespending)Transformthemarketsothesameincentiveisnotrequiredinperpetuitydgoldstein:Ahighsavingsgoalisnecessarytoassurethatalltaxpayersthatapplyfortheincentivewillgetit.Ataxincentivewithalimitedfixedbudgetwillnotprovidetheconfidencetotheprivatesectortomakelong-terminvestments:whatifthebudgetisdepletedjustbeforetheproposedbuildingcanapplyfortheincentive?實現(xiàn)大量的節(jié)能（50%或更多）保證節(jié)能是可證的將激勵與節(jié)能性能聯(lián)系起來刺激經(jīng)濟（并平衡花費）轉(zhuǎn)化市場并因此使同樣的激勵不會永久的需要11EnergyPolicyPrinciples

能源政12StructureofIncentives–Long-TermIncentives

激勵的構(gòu)成--長期激勵Buildingdesignandconstructiontakesseveralyears.建筑設(shè)計和施工需要幾年時間Unlessincentivesareassuredlyavailable,efficiencymeasuresrequiringarchitecturalchangeswillnothappen.除非有確保的激勵措施，否則要求對建筑上進行改動的節(jié)能措施將行不通ThishasbeenaweaknessofU.S.utility-sponsoredprograms.這曾經(jīng)是美國由電力公司支持的項目的弱點Taxsystemmaybethebestwaytoencourageimprovementsinthelongrun.稅收制度也許是鼓勵長期性改進的最好方法12StructureofIncentives–Lo13StructureofTaxIncentives

稅收激勵的構(gòu)成Theyshouldbeprovidedatafixedlevelofmoneyforamid-termlengthoftime,suchas5years.稅收激勵的資金水平應(yīng)當是固定的，期限應(yīng)當是中等長度的，比如說5年。Theyshoulddemandveryhighlevelsofperformancethatareuncommonorunknownincurrentconstruction.它們應(yīng)當要求非常高的、在現(xiàn)有施工中不常見或不知道的性能水平。Compliancemustbesimple,butaccurate(repeatable).符合激勵標準的條件必須簡單，但又必須準確。Complianceshouldgeneratelabelsandratings.符合條件者應(yīng)當給予適當標志和評定Programsshouldbedesignedtoincorporateuseoflabelsandratingintothemarketplace.應(yīng)當設(shè)計一些項目，將標志和評定的使用納入市場中13StructureofTaxIncentives

14IncentiveOptions

激勵方案Price-basedIncentivesTheamountoftheincentiveiscomputedbasedonthepriceoftheproductEasytospecifyPerformance-basedIncentivesTheamountoftheincentiveiscomputedbasedontheperformanceoftheproductDifficulttospecifycorrectly基于價格的激勵激勵值基于產(chǎn)品的價格而定容易界定基于性能的激勵激勵值基于產(chǎn)品的性能而定難于正確界定14IncentiveOptions

激勵方案Price15Price-BasedIncentives

基于價格的激勵TendtoincreasepricesThesamepercentageofalargerpriceyieldsmoreincentivedollarsTendtoinvitecorruptionTailormadefortheconfidenceartistCanincreasepriceandgivepartbacktoconsumerinformofsalesincentiveCandecreasecost(notprice)andqualitybecauseperformanceinnotconsidered.導致提高價格高價格情況下，同樣的比例則能獲得更多的激勵金額導致腐敗，導致欺騙將提高價格并將部分作為激勵返還消費者將降低成本（而非價格）與質(zhì)量，因為性能并未被考慮在內(nèi)15Price-BasedIncentives

基于價格的16PreviousExperience

已有經(jīng)驗Solartaxcreditofthe1980s40%ofpurchasepriceupto$4,000creditSystempricesskyrocketed($10,000)ScamartistsflockedtothemarketSolarindustryalmostperishedwhentaxcreditexpiredin1985Remainingsolarindustryjustnowrecovering80年代太陽能稅收優(yōu)惠額度購買價格的40%，但不高于4000美元系統(tǒng)價格上升(達10,000美元)非法手段充斥市場1985年稅收優(yōu)惠額度終止時，太陽能工業(yè)幾乎跨掉保持下來的太陽能工業(yè)現(xiàn)在剛剛復蘇16PreviousExperience

已有經(jīng)驗Sola17“TheSting”(UrbanLegend)

“傷害”（城市經(jīng)驗）Priceofthesolarsystem=$10,000$4,000taxcreditfromgovernmentSalesincentive:Free,1st-class,week-longtriptoBahamas(supposedlyworthworth$3,000!)Actualsystemcost=$3,000TreasurepaysfortrippluslargeprofitNoassuranceofclaimedenergysavings太陽能系統(tǒng)價格=$10,000$4,000稅收優(yōu)惠由政府提供銷售激勵:免費乘一等艙去巴哈馬旅游一周(價值$3,000!)實際系統(tǒng)成本=$3,000國庫支付旅游以及其他巨大利潤所聲明的節(jié)能沒有保證17“TheSting”(UrbanLegend)

“18PolicyImplications

政策影響The

truemarketcompetitivenessoftheproductisdecreasedovertimeTheconsumer,TreasuryandsocietygetpoorvaluefortheirinvestmentConfidenceartistsproliferate,forcingtrueentrepreneursoutoftheindustryWhenthetaxcreditsunsetsthemarketfortheproductevaporates一段時間以后真正的市場競爭下降消費者，國家及社會投資的收益價值很低欺騙大量增加，迫使真正的企業(yè)家退出隨著稅收優(yōu)惠額度的終止，產(chǎn)品市場消失18PolicyImplications

政策影響The19Performance-BasedIncentives

基于性能的激勵TendtoincreasecompetitionLowestpriceperunitofperformanceresultsinthegreatestincentiveasa%ofpriceInnovationandvolume-drivenprofitsbecomecriticaltosuccessTendtoreducecorruptionPerformancerulessoscamsaredifficultMustcompetehead-onagainstlegitimateentrepreneurs導致競爭增加最高激勵中每單位性能效果的最低價格為價格的比例以革新與數(shù)量為導向的收益成為成功的重要因素導致腐敗減少性能規(guī)則使不法手段難以實施必須與守法企業(yè)競爭19Performance-BasedIncentives20PolicyImplications

政策影響ThetruemarketcompetitivenessoftheproductisincreasedovertimeTheconsumer,TreasuryandsocietygetmuchmorevaluefromtheirinvestmentInnovationandincreaseddemandworktoreducethepriceoftheproductWhenthetaxincentiveisreducedoreliminated,theproductcompetesfavorablywithitslessefficientcompetition一段時間以后真正的產(chǎn)品市場競爭上升消費者，國家及社會獲取更多的投資收益革新與需求的增加使產(chǎn)品價格下降隨著稅收優(yōu)惠額度的減少或終止，產(chǎn)品由于競爭對手的競爭力下降而將從競爭受益20PolicyImplications

政策影響The21HowMuchisEnough?

多少為足夠？25-50%oftypicalincrementalmarketpriceappearsappropriatewheresavings(andbarriers)aresignificantLeveragestheTreasury’s(andsocieties)investmentby2-3timesRequiresconsumercollaborationLesscanbeappropriateifsavings(andbarriers)aresmall節(jié)能量（與障礙）較高時，市場增加的價格的25-50%比較合適吸收2-3倍的國家與社會的投資需要消費者的協(xié)作節(jié)能（與障礙）較小時，激勵也要減少21HowMuchisEnough?

多少為足夠？2522HowMuchisTooMuch

多少為過高？75-100%oftypicalincrementalmarketpriceistoomuchWrongmarkettransformationsignal–devaluestheproductLittletonoleveraging–lesseconomicstimulusInvitescorruptionandconfidenceschemingMarketforproductevaporateswhentaxincentivesunsets達到市場價格上升部分的75-100%則太多錯誤的市場轉(zhuǎn)換信號-使產(chǎn)品的價值降低少到無法吸收投資，則無法刺激經(jīng)濟引致腐敗與欺騙稅收激勵將要終止時，產(chǎn)品的市場消失22HowMuchisTooMuch

多少為過高？723AComprehensiveApproachtoCommercialBuildings:StatusinCaliforniaII

商用建筑的綜合措施：加州的狀況-IIFrequencyDistributionofBuildingEnergyUseComparedtoCode:California1990’s加州90年代與標準相比之下的建筑能源消耗的頻率分布Sharpcutoffshowscodeenforcementisgood.明顯減少表明規(guī)范的執(zhí)行情況是好的10%-40%savingsfromutility-runincentive&educationprograms.由電力公司實施的激勵和教育項目所產(chǎn)生的10%-40%的節(jié)能Fewadvancedbuildingswithouttaxincentives.少數(shù)沒有稅收激勵的高效建筑物23AComprehensiveApproachto24AModeltoDemonstrateThesePrinciples:U.S.ProposedLawS.2311/H.R.4206

證明這些規(guī)則的案例：美國S.2311/H.R.4206議案PortionsofthisbillarebeingconsideredbytheU.S.CongressthisSeptember.Thewholebillisavailableat:/andtypeS2311for"BillNumber"今年9月，美國國會開始考慮該議案的部分內(nèi)容。議案可從以下網(wǎng)址查到：/

輸入S2311查找“議案號碼”24AModeltoDemonstrateThese25MotivationsforaBill:

議案的動機

ReducenaturalgaspricesAssureelectricpeakreliabilityPhysicalReliability(reducedpeakloads)Emphasisonpoliciesthatworkintheshortrun降低天然氣價格保證電力高峰的可靠性物理可靠性（降低高峰負荷）重點在于近期政策25MotivationsforaBill:

議案的動26HighValueofAvertingBlackoutsorPriceSpikes

大停電的代價26HighValueofAvertingBlack27ContentsoftheBill

議案的內(nèi)容TaxIncentivesCommercialBuildings.HVACEquipment.NewHomes.ExistingHomes.RenewableEnergySources.Appliances.CombinedHeatandPower(CHP).稅收激勵商業(yè)建筑HVAC設(shè)備新住宅在用住宅可再生能源資料電器熱電聯(lián)產(chǎn)27ContentsoftheBill

議案的內(nèi)容Ta28CommercialBuildings

商業(yè)建筑TaxIncentivesareProvidedfor50%SavingsComparedtoASHRAE90.1-2001Baseline.

與ASHRAE90.1-2001基準值相比，50%的節(jié)能量由稅收激勵支持。50%isambitiousbutachievable:50%的目標盡管很高，但可以實現(xiàn)28CommercialBuildings

商業(yè)建筑Ta29CommercialBuildingsII

商業(yè)建筑IICommercialBuildingsIncludesPublicBuildingsSuchasSchoolsasWellasRentalHousing.

One-ThirdoftheIncentiveisAvailableSeparatelyforEachoftheMainBuildingSystems:EnvelopeHVACLightingInterimTargetsforLightingMakeTheseAvailableAlmostImmediatelyUponPassageofaBill.商業(yè)建筑包括公共建筑，如學校、出租房等。

1/3的激勵可以分別提供給如下三種主要建筑系統(tǒng)：外墻HVAC照明照明系統(tǒng)的階段目標幾乎可使這些在議案審議通過的基礎(chǔ)上立即成為可能29CommercialBuildingsII

商業(yè)建筑30CommercialBuildingsIII

商業(yè)建筑IIIIncentiveofa$2.25perSquareFootDeductionMakesThisIncentiveAvailabletoREITs.IncentivesareAvailabletoAllApplicantsuntil2009.ThereisNoLimitfortheAmountofMoneyAvailableforThisIncentive.每減少一平方英尺的2.25美元的激勵使對REITs的激勵成為可能2009年之前，激勵面向所有申請者。這種激勵沒有金額的限制。30CommercialBuildingsIII

商業(yè)建31CommercialBuildingsIV

商業(yè)建筑IV申報節(jié)能額度的靈活性，來自廣泛的技術(shù)與涉及領(lǐng)域：日間照明試運行熱電聯(lián)產(chǎn)可再生能源一半使用空調(diào)的空間低壓管道系統(tǒng)FlexibilityforCreditEnergySavingsfromaWideVarietyofTechnologiesandDesigns:DaylightingCommissioningCombinedHeatandPower(CHP)RenewablesSemi-ConditionedSpacesLow-PressureDuctSystems31CommercialBuildingsIV

商業(yè)建筑32CommercialBuildingsV

商業(yè)建筑VHowDoYouQualify?/WhoBenefits?ThirdpartyinspectorsarelikeCaliforniaenergycodeconsultants:asystemthatworks.Calculationsaresimpleandstandardized.Taxdeductiongoestothecompanythatownstheconstructioncouldbetenantforsomesystems.如何界定品質(zhì)？/由誰受益？第三方檢測人員，如加州能源標準顧問：這是一個可行的方式計算簡單、標準化稅收減免部分提供給建筑擁有者有些系統(tǒng)也可以是承租者32CommercialBuildingsV

商業(yè)建筑V33HVACEquipmentI

HVAC設(shè)備IIncentivesforAirConditionerEfficiencyCouldHelpAvertBlackouts.Airconditioningis30-40%ofpeakload.

Sinceairconditionersturnoverevery18years,rapidsavingsinpeakpowerarepossible.Theairconditionerindustrycangearuptoproducemoreefficientproductsinmonths.對于空調(diào)能效的激勵可有助于避免停電空調(diào)用電占高峰負荷的30-40%

由于空調(diào)可以使用18年，可以實現(xiàn)高峰用電的迅速節(jié)能空調(diào)行業(yè)可以在幾個月后生產(chǎn)更高能效的產(chǎn)品33HVACEquipmentI

HVAC設(shè)備IInc34HomeRetrofits

住宅改造Taxincentivesareavailableonaslidingscaleupto$2,000perdwellingunitforhomesthatachieve50%savingsinheatingandcooling.Third-partycertificationofsavings,basedbothoncalculationsandphysicalinspection,isneeded.家庭的稅收激勵可以達到2000美元，以支持其供熱與冷卻系統(tǒng)達到50%的節(jié)能目標需要基于計算與物理檢測的節(jié)能的第三方認證34HomeRetrofits

住宅改造Taxincen35NewHomes

新住宅$2,000taxincentivesforhomesreducingenergyuseby50%forheatingandcooling.

Third-partycertificationisnecessarytodocumentthesavings.Alowerthresholdof30%savingsqualifiesfora$1,000incentive.Thisincentivecouldbecomecostly:itisincludedasapoliticalcompromisewithhomebuildingcompanies.對于家庭2000美元的稅收激勵使其供熱與冷卻系統(tǒng)節(jié)能50%需要第三方認證，出具節(jié)能文件30%的節(jié)能即可獲得1000美元的激勵這種激勵可能會成本較高：它被視為一種相對于住宅建筑公司的妥協(xié)手段35NewHomes

新住宅$2,000taxince36Conclusions

結(jié)論TaxincentivesshouldworkincoordinationwithenergycodesandDSMtopromotetheintroductionofnewerandbettertechnologies.Taxincentivesshouldtargettheveryhighestlevelsofefficiency.Taxincentivescanbecostlyorcounter-productiveifnotcarefullydesigned.稅收激勵必須與能源標準、DSM機制相協(xié)調(diào)，共同推動新技術(shù)與高技術(shù)的引進稅收激勵必須以極高的能效水平為目標如不小心設(shè)計，稅收激勵將有可能成本高或效果恰恰相反36Conclusions

結(jié)論TaxincentivesTaxIncentivesforEnergyEfficiencyinBuildings

節(jié)能建筑的稅收激勵

美國能源基金會的國際項目專家

goldstein

2004年9月7-8日by: DavidB.Goldstein,Ph.D. EnergyProgramDirector NRDC,SanFrancisco,CA dgoldstein@TaxIncentivesforEnergyEffi38ContextsforThisTalk

主要內(nèi)容Energyefficiencycodeshavebeenthefoundationofsuccessfulenergyplanninginmanyregionsandnations.Efficiencyincentiveprogramscomplementcodesandincreasesavings.Taxincentivescanpromotemoreadvancedtechnologies,butthereisnotmuchexperiencewiththem.在許多的地區(qū)與國家,能效標準已成為成功的能源規(guī)劃的基礎(chǔ)能效激勵項目補充標準并提高節(jié)能量稅收激勵可以促進發(fā)展更多的先進技術(shù),但目前尚沒有很多此類經(jīng)驗2ContextsforThisTalk

主要內(nèi)容En39EnergyCodesandStandardsAreOneoftheMostImportantPoliciesforEnergyEfficiency

能效標準是最重要的節(jié)能政策之一SavingsExceed6,000MWinCaliforniatodayand13,000MWasofYear2010(ComparedtoAbout45,000MWofTotalElectricity).在美國加州，今天的能源節(jié)約超過6000兆瓦，到2010年將超過13000兆瓦（與大約45000兆瓦的總耗電量相比）FuelCostSavingsAreatLeastTwicetheCostofEfficiency.燃料成本的節(jié)約至少是節(jié)能成本的兩倍3EnergyCodesandStandardsAr40EfficiencyProgramsComplementEnergyCodes

能效項目配合能源標準Programscanencouragecompliancewiththecodebymotivatingdesigners.Programscanencourageproductionofefficientequipmentlocally.ProgramscanencourageearlycompliancewithChina’snewlightingcodeandefficienciesbeyondtheminimuminthecode.dgoldstein:Note2-tierstructureofcode該項目通過激勵設(shè)計人員而鼓勵標準的實施項目可以鼓勵地方生產(chǎn)能效設(shè)備項目可以鼓勵早日實施新的照明標準并使能效超過標準的最低要求4EfficiencyProgramsComplemenUtility-SponsoredIncentiveProgramscanGreatlyIncreaseEnergySavings

電力部門激勵項目可以大幅提高節(jié)能量Utility-SponsoredIncentivePr42TaxIncentivesforEnergyEfficiencyCouldGreatlyIncreaseSavings

能效的稅收激勵可以大幅提高節(jié)能Caution:Taxincentivesseldombeenused:thisdiscussionispartlytheoretical.But,evidencefromutilityprogramsimpliesthatproperlydesignedtaxincentivescanpromotemoreadvancedtechnologiesandlargerenergysavings.dgoldstein:OnlyOregonhasfieldexperiencewithsuccessfultaxincentivesfocusedonthehighestefficiencies.2)Utilitysponsoredmarkettransformationprogramsshowthepotentialfortaxincentiveprograms.注意:稅收激勵的應(yīng)用還較少,這個討論部分意義是理論上的討論但是,電力項目的經(jīng)驗表明正確設(shè)計稅收激勵政策可以促進更多先進技術(shù)的出現(xiàn)并實現(xiàn)更大的節(jié)能6TaxIncentivesforEnergyEff43AdvantagesofTaxIncentives:TheAbilitytoMakeLong-Term(~5-year)Commitments

稅收激勵的優(yōu)勢:制定長期(5年)承諾的能力Long-termcommitmentsencourageinvestmentinproducingthehighestglobaltechnologies,anddevelopingevenbetterones.Theyalsoencourageprofessionalstoinvestinre-educationtodesignhigherefficiencies.dgoldstein:Thetaxsystemisthebestwaytomakelongtermcommitments.2)Taxincentivestransformmarketsbestwhentheyapplytothewholenation.長期承諾鼓勵全球最高技術(shù)的產(chǎn)生,甚至發(fā)展為更好的技術(shù)也鼓勵專業(yè)人員在再教育方面的投資,以設(shè)計出更高能效的產(chǎn)品7AdvantagesofTaxIncentives:44DisadvantagesofTaxIncentives:

TheRequirementtoMakeLong-Term(~5-years)Commitments

稅收激勵的缺點:要求制定長期(5年)承諾Along-termcommitmentmeansthatmistakescannotbecorrected.Long-termcommitmentscanbecomeveryexpensivewithoutcarefulprogramdesign.長期承諾意味著錯誤不能被修正如果項目設(shè)計不小心,長期承諾將會十分昂貴8DisadvantagesofTaxIncentiv45PrinciplesforWell-DesignedTaxIncentives

稅收激勵良好設(shè)計的規(guī)則Mosteveryonesupportsvoluntaryorincentive-basedprogramsasanalternativetomandatoryorcode-basedprograms.Butnoonewantstopayfortheprograms.Incentivescanbecomeveryexpensiveunlesstheyaredesignedinacarefulway.大多數(shù)人支持自愿項目或激勵項目，并視其為強制性標準項目的替代手段但沒有人愿意為此類項目付費。如果不小心設(shè)計，激勵將會十分昂貴9PrinciplesforWell-Designed46PrinciplesforWell-DesignedTaxIncentives

稅收激勵良好設(shè)計的規(guī)則Workable:basedonprogramexperience.Verifiable:assurethatenergysavingsarerealandcanestablishmarketvalue.Promotemarkettransformation:incentivesshouldbecompetitivelyneutralandsustainableinthemarketplace.可行性：基于項目經(jīng)驗可證性：保證能源節(jié)約是真實的并可產(chǎn)生市場價值推動市場轉(zhuǎn)軌：在市場上，激勵應(yīng)是公平的競爭、以及是可持續(xù)的。10PrinciplesforWell-Designed47EnergyPolicyPrinciples

能源政策規(guī)則Achievesignificantenergysavings(50%ormore)EnsurethatsavingsareverifiableTieincentivestoenergysavingperformanceStimulatetheeconomy(andleveragespending)Transformthemarketsothesameincentiveisnotrequiredinperpetuitydgoldstein:Ahighsavingsgoalisnecessarytoassurethatalltaxpayersthatapplyfortheincentivewillgetit.Ataxincentivewithalimitedfixedbudgetwillnotprovidetheconfidencetotheprivatesectortomakelong-terminvestments:whatifthebudgetisdepletedjustbeforetheproposedbuildingcanapplyfortheincentive?實現(xiàn)大量的節(jié)能（50%或更多）保證節(jié)能是可證的將激勵與節(jié)能性能聯(lián)系起來刺激經(jīng)濟（并平衡花費）轉(zhuǎn)化市場并因此使同樣的激勵不會永久的需要11EnergyPolicyPrinciples

能源政48StructureofIncentives–Long-TermIncentives

激勵的構(gòu)成--長期激勵Buildingdesignandconstructiontakesseveralyears.建筑設(shè)計和施工需要幾年時間Unlessincentivesareassuredlyavailable,efficiencymeasuresrequiringarchitecturalchangeswillnothappen.除非有確保的激勵措施，否則要求對建筑上進行改動的節(jié)能措施將行不通ThishasbeenaweaknessofU.S.utility-sponsoredprograms.這曾經(jīng)是美國由電力公司支持的項目的弱點Taxsystemmaybethebestwaytoencourageimprovementsinthelongrun.稅收制度也許是鼓勵長期性改進的最好方法12StructureofIncentives–Lo49StructureofTaxIncentives

稅收激勵的構(gòu)成Theyshouldbeprovidedatafixedlevelofmoneyforamid-termlengthoftime,suchas5years.稅收激勵的資金水平應(yīng)當是固定的，期限應(yīng)當是中等長度的，比如說5年。Theyshoulddemandveryhighlevelsofperformancethatareuncommonorunknownincurrentconstruction.它們應(yīng)當要求非常高的、在現(xiàn)有施工中不常見或不知道的性能水平。Compliancemustbesimple,butaccurate(repeatable).符合激勵標準的條件必須簡單，但又必須準確。Complianceshouldgeneratelabelsandratings.符合條件者應(yīng)當給予適當標志和評定Programsshouldbedesignedtoincorporateuseoflabelsandratingintothemarketplace.應(yīng)當設(shè)計一些項目，將標志和評定的使用納入市場中13StructureofTaxIncentives

50IncentiveOptions

激勵方案Price-basedIncentivesTheamountoftheincentiveiscomputedbasedonthepriceoftheproductEasytospecifyPerformance-basedIncentivesTheamountoftheincentiveiscomputedbasedontheperformanceoftheproductDifficulttospecifycorrectly基于價格的激勵激勵值基于產(chǎn)品的價格而定容易界定基于性能的激勵激勵值基于產(chǎn)品的性能而定難于正確界定14IncentiveOptions

激勵方案Price51Price-BasedIncentives

基于價格的激勵TendtoincreasepricesThesamepercentageofalargerpriceyieldsmoreincentivedollarsTendtoinvitecorruptionTailormadefortheconfidenceartistCanincreasepriceandgivepartbacktoconsumerinformofsalesincentiveCandecreasecost(notprice)andqualitybecauseperformanceinnotconsidered.導致提高價格高價格情況下，同樣的比例則能獲得更多的激勵金額導致腐敗，導致欺騙將提高價格并將部分作為激勵返還消費者將降低成本（而非價格）與質(zhì)量，因為性能并未被考慮在內(nèi)15Price-BasedIncentives

基于價格的52PreviousExperience

已有經(jīng)驗Solartaxcreditofthe1980s40%ofpurchasepriceupto$4,000creditSystempricesskyrocketed($10,000)ScamartistsflockedtothemarketSolarindustryalmostperishedwhentaxcreditexpiredin1985Remainingsolarindustryjustnowrecovering80年代太陽能稅收優(yōu)惠額度購買價格的40%，但不高于4000美元系統(tǒng)價格上升(達10,000美元)非法手段充斥市場1985年稅收優(yōu)惠額度終止時，太陽能工業(yè)幾乎跨掉保持下來的太陽能工業(yè)現(xiàn)在剛剛復蘇16PreviousExperience

已有經(jīng)驗Sola53“TheSting”(UrbanLegend)

“傷害”（城市經(jīng)驗）Priceofthesolarsystem=$10,000$4,000taxcreditfromgovernmentSalesincentive:Free,1st-class,week-longtriptoBahamas(supposedlyworthworth$3,000!)Actualsystemcost=$3,000TreasurepaysfortrippluslargeprofitNoassuranceofclaimedenergysavings太陽能系統(tǒng)價格=$10,000$4,000稅收優(yōu)惠由政府提供銷售激勵:免費乘一等艙去巴哈馬旅游一周(價值$3,000!)實際系統(tǒng)成本=$3,000國庫支付旅游以及其他巨大利潤所聲明的節(jié)能沒有保證17“TheSting”(UrbanLegend)

“54PolicyImplications

政策影響The

truemarketcompetitivenessoftheproductisdecreasedovertimeTheconsumer,TreasuryandsocietygetpoorvaluefortheirinvestmentConfidenceartistsproliferate,forcingtrueentrepreneursoutoftheindustryWhenthetaxcreditsunsetsthemarketfortheproductevaporates一段時間以后真正的市場競爭下降消費者，國家及社會投資的收益價值很低欺騙大量增加，迫使真正的企業(yè)家退出隨著稅收優(yōu)惠額度的終止，產(chǎn)品市場消失18PolicyImplications

政策影響The55Performance-BasedIncentives

基于性能的激勵TendtoincreasecompetitionLowestpriceperunitofperformanceresultsinthegreatestincentiveasa%ofpriceInnovationandvolume-drivenprofitsbecomecriticaltosuccessTendtoreducecorruptionPerformancerulessoscamsaredifficultMustcompetehead-onagainstlegitimateentrepreneurs導致競爭增加最高激勵中每單位性能效果的最低價格為價格的比例以革新與數(shù)量為導向的收益成為成功的重要因素導致腐敗減少性能規(guī)則使不法手段難以實施必須與守法企業(yè)競爭19Performance-BasedIncentives56PolicyImplications

政策影響ThetruemarketcompetitivenessoftheproductisincreasedovertimeTheconsumer,TreasuryandsocietygetmuchmorevaluefromtheirinvestmentInnovationandincreaseddemandworktoreducethepriceoftheproductWhenthetaxincentiveisreducedoreliminated,theproductcompetesfavorablywithitslessefficientcompetition一段時間以后真正的產(chǎn)品市場競爭上升消費者，國家及社會獲取更多的投資收益革新與需求的增加使產(chǎn)品價格下降隨著稅收優(yōu)惠額度的減少或終止，產(chǎn)品由于競爭對手的競爭力下降而將從競爭受益20PolicyImplications

政策影響The57HowMuchisEnough?

多少為足夠？25-50%oftypicalincrementalmarketpriceappearsappropriatewheresavings(andbarriers)aresignificantLeveragestheTreasury’s(andsocieties)investmentby2-3timesRequiresconsumercollaborationLesscanbeappropriateifsavings(andbarriers)aresmall節(jié)能量（與障礙）較高時，市場增加的價格的25-50%比較合適吸收2-3倍的國家與社會的投資需要消費者的協(xié)作節(jié)能（與障礙）較小時，激勵也要減少21HowMuchisEnough?

多少為足夠？2558HowMuchisTooMuch

多少為過高？75-100%oftypicalincrementalmarketpriceistoomuchWrongmarkettransformationsignal–devaluestheproductLittletonoleveraging–lesseconomicstimulusInvitescorruptionandconfidenceschemingMarketforproductevaporateswhentaxincentivesunsets達到市場價格上升部分的75-100%則太多錯誤的市場轉(zhuǎn)換信號-使產(chǎn)品的價值降低少到無法吸收投資，則無法刺激經(jīng)濟引致腐敗與欺騙稅收激勵將要終止時，產(chǎn)品的市場消失22HowMuchisTooMuch

多少為過高？759AComprehensiveApproachtoCommercialBuildings:StatusinCaliforniaII

商用建筑的綜合措施：加州的狀況-IIFrequencyDistributionofBuildingEnergyUseComparedtoCode:California1990’s加州90年代與標準相比之下的建筑能源消耗的頻率分布Sharpcutoffshowscodeenforcementisgood.明顯減少表明規(guī)范的執(zhí)行情況是好的10%-40%savingsfromutility-runincentive&educationprograms.由電力公司實施的激勵和教育項目所產(chǎn)生的10%-40%的節(jié)能Fewadvancedbuildingswithouttaxincentives.少數(shù)沒有稅收激勵的高效建筑物23AComprehensiveApproachto60AModeltoDemonstrateThesePrinciples:U.S.ProposedLawS.2311/H.R.4206

證明這些規(guī)則的案例：美國S.2311/H.R.4206議案PortionsofthisbillarebeingconsideredbytheU.S.CongressthisSeptember.Thewholebillisavailableat:/andtypeS2311for"BillNumber"今年9月，美國國會開始考慮該議案的部分內(nèi)容。議案可從以下網(wǎng)址查到：/

輸入S2311查找“議案號碼”24AModeltoDemonstrateThese61MotivationsforaBill:

議案的動機

ReducenaturalgaspricesAssureelectricpeakreliabilityPhysicalReliability(reducedpeakloads)Emphasisonpoliciesthatworkintheshortrun降低天然氣價格保證電力高峰的可靠性物理可靠性（降低高峰負荷）重點在于近期政策25MotivationsforaBill:

議案的動62HighValueofAvertingBlackoutsorPriceSpikes

大停電的代價26HighValueofAvertingBlack63ContentsoftheBill

議案的內(nèi)容TaxIncentivesCommercialBuildings.HVACEquipment.NewHomes.ExistingHomes.RenewableEnergySources.Appliances.CombinedHeatandPower(CHP).稅收激勵商業(yè)建筑HVAC設(shè)備新住宅在用住宅可再生能源資料電器熱電聯(lián)產(chǎn)27ContentsoftheBill

議案的內(nèi)容Ta64CommercialBuildings

商業(yè)建筑TaxIncentivesareProvidedfor50%SavingsComparedtoASHRAE90.1-2001Baseline.

與ASHRAE90.1-2001基準值相比，50%的節(jié)能量由稅收激勵支持。50%isambitiousbutachievable:50%的目標盡管很高，但可以實現(xiàn)28CommercialBuildings

商業(yè)建筑Ta65CommercialBuildingsII

商業(yè)建筑IICommercialBuildingsIncludesPublicBuildingsSuchasSchoolsasWellasRentalHousing.

One-ThirdoftheIncentiveisAvailableSeparatelyforEachoftheMainBuildingSystems:EnvelopeHVACLightingInterimTargetsforLightingMakeTheseAvailableAlmostImmediatelyUponPassageof