美国节能建筑的税收激励1

TaxIncentivesforEnergyEfficiencyinBuildings

节能建筑的税收激励

美国能源基金会的国际项目专家

goldstein

2004年9月7-8日by: DavidB.Goldstein,Ph.D. EnergyProgramDirector NRDC,SanFrancisco,CA dgoldstein@2ContextsforThisTalk

主要内容Energyefficiencycodeshavebeenthefoundationofsuccessfulenergyplanninginmanyregionsandnations.Efficiencyincentiveprogramscomplementcodesandincreasesavings.Taxincentivescanpromotemoreadvancedtechnologies,butthereisnotmuchexperiencewiththem.在许多的地区与国家,能效标准已成为成功的能源规划的基础能效激励项目补充标准并提高节能量税收激励可以促进发展更多的先进技术,但目前尚没有很多此类经验3EnergyCodesandStandardsAreOneoftheMostImportantPoliciesforEnergyEfficiency

能效标准是最重要的节能政策之一SavingsExceed6,000MWinCaliforniatodayand13,000MWasofYear2010(ComparedtoAbout45,000MWofTotalElectricity).在美国加州，今天的能源节约超过6000兆瓦，到2010年将超过13000兆瓦（与大约45000兆瓦的总耗电量相比）FuelCostSavingsAreatLeastTwicetheCostofEfficiency.燃料成本的节约至少是节能成本的两倍4EfficiencyProgramsComplementEnergyCodes

能效项目配合能源标准Programscanencouragecompliancewiththecodebymotivatingdesigners.Programscanencourageproductionofefficientequipmentlocally.ProgramscanencourageearlycompliancewithChina’snewlightingcodeandefficienciesbeyondtheminimuminthecode.dgoldstein:Note2-tierstructureofcode该项目通过激励设计人员而鼓励标准的实施项目可以鼓励地方生产能效设备项目可以鼓励早日实施新的照明标准并使能效超过标准的最低要求Utility-SponsoredIncentiveProgramscanGreatlyIncreaseEnergySavings

电力部门激励项目可以大幅提高节能量6TaxIncentivesforEnergyEfficiencyCouldGreatlyIncreaseSavings

能效的税收激励可以大幅提高节能Caution:Taxincentivesseldombeenused:thisdiscussionispartlytheoretical.But,evidencefromutilityprogramsimpliesthatproperlydesignedtaxincentivescanpromotemoreadvancedtechnologiesandlargerenergysavings.dgoldstein:OnlyOregonhasfieldexperiencewithsuccessfultaxincentivesfocusedonthehighestefficiencies.2)Utilitysponsoredmarkettransformationprogramsshowthepotentialfortaxincentiveprograms.注意:税收激励的应用还较少,这个讨论部分意义是理论上的讨论但是,电力项目的经验表明正确设计税收激励政策可以促进更多先进技术的出现并实现更大的节能7AdvantagesofTaxIncentives:TheAbilitytoMakeLong-Term(~5-year)Commitments

税收激励的优势:制定长期(5年)承诺的能力Long-termcommitmentsencourageinvestmentinproducingthehighestglobaltechnologies,anddevelopingevenbetterones.Theyalsoencourageprofessionalstoinvestinre-educationtodesignhigherefficiencies.dgoldstein:Thetaxsystemisthebestwaytomakelongtermcommitments.2)Taxincentivestransformmarketsbestwhentheyapplytothewholenation.长期承诺鼓励全球最高技术的产生,甚至发展为更好的技术也鼓励专业人员在再教育方面的投资,以设计出更高能效的产品8DisadvantagesofTaxIncentives:

TheRequirementtoMakeLong-Term(~5-years)Commitments

税收激励的缺点:要求制定长期(5年)承诺Along-termcommitmentmeansthatmistakescannotbecorrected.Long-termcommitmentscanbecomeveryexpensivewithoutcarefulprogramdesign.长期承诺意味着错误不能被修正如果项目设计不小心,长期承诺将会十分昂贵9PrinciplesforWell-DesignedTaxIncentives

税收激励良好设计的规则Mosteveryonesupportsvoluntaryorincentive-basedprogramsasanalternativetomandatoryorcode-basedprograms.Butnoonewantstopayfortheprograms.Incentivescanbecomeveryexpensiveunlesstheyaredesignedinacarefulway.大多数人支持自愿项目或激励项目，并视其为强制性标准项目的替代手段但没有人愿意为此类项目付费。如果不小心设计，激励将会十分昂贵10PrinciplesforWell-DesignedTaxIncentives

税收激励良好设计的规则Workable:basedonprogramexperience.Verifiable:assurethatenergysavingsarerealandcanestablishmarketvalue.Promotemarkettransformation:incentivesshouldbecompetitivelyneutralandsustainableinthemarketplace.可行性：基于项目经验可证性：保证能源节约是真实的并可产生市场价值推动市场转轨：在市场上，激励应是公平的竞争、以及是可持续的。11EnergyPolicyPrinciples

能源政策规则Achievesignificantenergysavings(50%ormore)EnsurethatsavingsareverifiableTieincentivestoenergysavingperformanceStimulatetheeconomy(andleveragespending)Transformthemarketsothesameincentiveisnotrequiredinperpetuitydgoldstein:Ahighsavingsgoalisnecessarytoassurethatalltaxpayersthatapplyfortheincentivewillgetit.Ataxincentivewithalimitedfixedbudgetwillnotprovidetheconfidencetotheprivatesectortomakelong-terminvestments:whatifthebudgetisdepletedjustbeforetheproposedbuildingcanapplyfortheincentive?实现大量的节能（50%或更多）保证节能是可证的将激励与节能性能联系起来刺激经济（并平衡花费）转化市场并因此使同样的激励不会永久的需要12StructureofIncentives–Long-TermIncentives

激励的构成--长期激励Buildingdesignandconstructiontakesseveralyears.建筑设计和施工需要几年时间Unlessincentivesareassuredlyavailable,efficiencymeasuresrequiringarchitecturalchangeswillnothappen.除非有确保的激励措施，否则要求对建筑上进行改动的节能措施将行不通ThishasbeenaweaknessofU.S.utility-sponsoredprograms.这曾经是美国由电力公司支持的项目的弱点Taxsystemmaybethebestwaytoencourageimprovementsinthelongrun.税收制度也许是鼓励长期性改进的最好方法13StructureofTaxIncentives

税收激励的构成Theyshouldbeprovidedatafixedlevelofmoneyforamid-termlengthoftime,suchas5years.税收激励的资金水平应当是固定的，期限应当是中等长度的，比如说5年。Theyshoulddemandveryhighlevelsofperformancethatareuncommonorunknownincurrentconstruction.它们应当要求非常高的、在现有施工中不常见或不知道的性能水平。Compliancemustbesimple,butaccurate(repeatable).符合激励标准的条件必须简单，但又必须准确。Complianceshouldgeneratelabelsandratings.符合条件者应当给予适当标志和评定Programsshouldbedesignedtoincorporateuseoflabelsandratingintothemarketplace.应当设计一些项目，将标志和评定的使用纳入市场中14IncentiveOptions

激励方案Price-basedIncentivesTheamountoftheincentiveiscomputedbasedonthepriceoftheproductEasytospecifyPerformance-basedIncentivesTheamountoftheincentiveiscomputedbasedontheperformanceoftheproductDifficulttospecifycorrectly基于价格的激励激励值基于产品的价格而定容易界定基于性能的激励激励值基于产品的性能而定难于正确界定15Price-BasedIncentives

基于价格的激励TendtoincreasepricesThesamepercentageofalargerpriceyieldsmoreincentivedollarsTendtoinvitecorruptionTailormadefortheconfidenceartistCanincreasepriceandgivepartbacktoconsumerinformofsalesincentiveCandecreasecost(notprice)andqualitybecauseperformanceinnotconsidered.导致提高价格高价格情况下，同样的比例则能获得更多的激励金额导致腐败，导致欺骗将提高价格并将部分作为激励返还消费者将降低成本（而非价格）与质量，因为性能并未被考虑在内16PreviousExperience

已有经验Solartaxcreditofthe1980s40%ofpurchasepriceupto$4,000creditSystempricesskyrocketed($10,000)ScamartistsflockedtothemarketSolarindustryalmostperishedwhentaxcreditexpiredin1985Remainingsolarindustryjustnowrecovering80年代太阳能税收优惠额度购买价格的40%，但不高于4000美元系统价格上升(达10,000美元)非法手段充斥市场1985年税收优惠额度终止时，太阳能工业几乎跨掉保持下来的太阳能工业现在刚刚复苏17“TheSting”(UrbanLegend)

“伤害”（城市经验）Priceofthesolarsystem=$10,000$4,000taxcreditfromgovernmentSalesincentive:Free,1st-class,week-longtriptoBahamas(supposedlyworthworth$3,000!)Actualsystemcost=$3,000TreasurepaysfortrippluslargeprofitNoassuranceofclaimedenergysavings太阳能系统价格=$10,000$4,000税收优惠由政府提供销售激励:免费乘一等舱去巴哈马旅游一周(价值$3,000!)实际系统成本=$3,000国库支付旅游以及其他巨大利润所声明的节能没有保证18PolicyImplications

政策影响The

truemarketcompetitivenessoftheproductisdecreasedovertimeTheconsumer,TreasuryandsocietygetpoorvaluefortheirinvestmentConfidenceartistsproliferate,forcingtrueentrepreneursoutoftheindustryWhenthetaxcreditsunsetsthemarketfortheproductevaporates一段时间以后真正的市场竞争下降消费者，国家及社会投资的收益价值很低欺骗大量增加，迫使真正的企业家退出随着税收优惠额度的终止，产品市场消失19Performance-BasedIncentives

基于性能的激励TendtoincreasecompetitionLowestpriceperunitofperformanceresultsinthegreatestincentiveasa%ofpriceInnovationandvolume-drivenprofitsbecomecriticaltosuccessTendtoreducecorruptionPerformancerulessoscamsaredifficultMustcompetehead-onagainstlegitimateentrepreneurs导致竞争增加最高激励中每单位性能效果的最低价格为价格的比例以革新与数量为导向的收益成为成功的重要因素导致腐败减少性能规则使不法手段难以实施必须与守法企业竞争20PolicyImplications

政策影响ThetruemarketcompetitivenessoftheproductisincreasedovertimeTheconsumer,TreasuryandsocietygetmuchmorevaluefromtheirinvestmentInnovationandincreaseddemandworktoreducethepriceoftheproductWhenthetaxincentiveisreducedoreliminated,theproductcompetesfavorablywithitslessefficientcompetition一段时间以后真正的产品市场竞争上升消费者，国家及社会获取更多的投资收益革新与需求的增加使产品价格下降随着税收优惠额度的减少或终止，产品由于竞争对手的竞争力下降而将从竞争受益21HowMuchisEnough?

多少为足够？25-50%oftypicalincrementalmarketpriceappearsappropriatewheresavings(andbarriers)aresignificantLeveragestheTreasury’s(andsocieties)investmentby2-3timesRequiresconsumercollaborationLesscanbeappropriateifsavings(andbarriers)aresmall节能量（与障碍）较高时，市场增加的价格的25-50%比较合适吸收2-3倍的国家与社会的投资需要消费者的协作节能（与障碍）较小时，激励也要减少22HowMuchisTooMuch

多少为过高？75-100%oftypicalincrementalmarketpriceistoomuchWrongmarkettransformationsignal–devaluestheproductLittletonoleveraging–lesseconomicstimulusInvitescorruptionandconfidenceschemingMarketforproductevaporateswhentaxincentivesunsets达到市场价格上升部分的75-100%则太多错误的市场转换信号-使产品的价值降低少到无法吸收投资，则无法刺激经济引致腐败与欺骗税收激励将要终止时，产品的市场消失23AComprehensiveApproachtoCommercialBuildings:StatusinCaliforniaII

商用建筑的综合措施：加州的状况-IIFrequencyDistributionofBuildingEnergyUseComparedtoCode:California1990’s加州90年代与标准相比之下的建筑能源消耗的频率分布Sharpcutoffshowscodeenforcementisgood.明显减少表明规范的执行情况是好的10%-40%savingsfromutility-runincentive&educationprograms.由电力公司实施的激励和教育项目所产生的10%-40%的节能Fewadvancedbuildingswithouttaxincentives.少数没有税收激励的高效建筑物24AModeltoDemonstrateThesePrinciples:U.S.ProposedLawS.2311/H.R.4206

证明这些规则的案例：美国S.2311/H.R.4206议案PortionsofthisbillarebeingconsideredbytheU.S.CongressthisSeptember.Thewholebillisavailableat:/andtypeS2311for"BillNumber"今年9月，美国国会开始考虑该议案的部分内容。议案可从以下网址查到：/

输入S2311查找“议案号码”25MotivationsforaBill:

议案的动机

ReducenaturalgaspricesAssureelectricpeakreliabilityPhysicalReliability(reducedpeakloads)Emphasisonpoliciesthatworkintheshortrun降低天然气价格保证电力高峰的可靠性物理可靠性（降低高峰负荷）重点在于近期政策26HighValueofAvertingBlackoutsorPriceSpikes

大停电的代价27ContentsoftheBill

议案的内容TaxIncentivesCommercialBuildings.HVACEquipment.NewHomes.ExistingHomes.RenewableEnergySources.Appliances.CombinedHeatandPower(CHP).税收激励商业建筑HVAC设备新住宅在用住宅可再生能源资料电器热电联产28CommercialBuildings

商业建筑TaxIncentivesareProvidedfor50%SavingsComparedtoASHRAE90.1-2001Baseline.

与ASHRAE90.1-2001基准值相比，50%的节能量由税收激励支持。50%isambitiousbutachievable:50%的目标尽管很高，但可以实现29CommercialBuildingsII

商业建筑IICommercialBuildingsIncludesPublicBuildingsSuchasSchoolsasWellasRentalHousing.

One-ThirdoftheIncentiveisAvailableSeparatelyforEachoftheMainBuildingSystems:EnvelopeHVACLightingInterimTargetsforLightingMakeTheseAvailableAlmostImmediatelyUponPassageofaBill.商业建筑包括公共建筑，如学校、出租房等。

1/3的激励可以分别提供给如下三种主要建筑系统：外墙HVAC照明照明系统的阶段目标几乎可使这些在议案审议通过的基础上立即成为可能30CommercialBuildingsIII

商业建筑IIIIncentiveofa$2.25perSquareFootDeductionMakesThisIncentiveAvailabletoREITs.IncentivesareAvailabletoAllApplicantsuntil2009.ThereisNoLimitfortheAmountofMoneyAvailableforThisIncentive.每减少一平方英尺的2.25美元的激励使对REITs的激励成为可能2009年之前，激励面向所有申请者。这种激励没有金额的限制。31CommercialBuildingsIV

商业建筑IV申报节能额度的灵活性，来自广泛的技术与涉及领域：日间照明试运行热电联产可再生能源一半使用空调的空间低压管道系统FlexibilityforCreditEnergySavingsfromaWideVarietyofTechnologiesandDesigns:DaylightingCommissioningCombinedHeatandPower(CHP)RenewablesSemi-ConditionedSpacesLow-PressureDuctSystems32CommercialBuildingsV

商业建筑VHowDoYouQualify?/WhoBenefits?ThirdpartyinspectorsarelikeCaliforniaenergycodeconsultants:asystemthatworks.Calculationsaresimpleandstandardized.Taxdeductiongoestothecompanythatownstheconstructioncouldbetenantforsomesystems.如何界定品质？/由谁受益？第三方检测人员，如加州能源标准顾问：这是一个可行的方式计算简单、标准化税收减免部分提供给建筑拥有者有些系统也可以是承租者33HVACEquipmentI

HVAC设备IIncentivesforAirConditionerEfficiencyCouldHelpAvertBlackouts.Airconditioningis30-40%ofpeakload.

Sinceairconditionersturnoverevery18years,rapidsavingsinpeakpo