摘要
合同能源管理(EPC)是节能服务市场化运作的一种模式,基于EPC的节能服务公司(EMCo)既是节能服务的提供者,又是节能服务的投资者。针对EPC模式下节能服务的准公共物品性质和EMCo收益的滞后性、风险性等特点,本文分析了税收政策对EMCo投资决策和收益的影响,阐述了在我国EMCo所涉及的各种税收问题,并提出了相应的对策。
Energy Performance Contracting （EPC） is a market oriented mechanism to improve energy efficiency. Based on this mechanism, energy service/management companies （ESCOs/ EMCo） sign contracts with customer enterprises, and provide energy efficiency management services as well as finance and investment on EPC items. Con- sidering the characteristics of quasi-public service, delayed benefits and risks under the mechanism of EPC, this paper analyzes the effect of tax policy on investment decision made by EMCo and profits gained by EMCo. Furthermore, the paper also expatriates on tax issues confronted by EMCo and proposes corresponding suggestions.
出处
《涉外税务》
CSSCI
北大核心
2009年第7期32-35,共4页
International Taxation In China
关键词
合同能源管理(EPC)
节能服务
税收政策
Energy Performance Contracting （EPC） Energy efficiency management service Tax polioy
