绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署

This executive summary, published by the International Institute for Sustainable Development (IISD) and the China National Renewable Energy Center (CNREC), examines how Environmental Fiscal Reform (EFR) and earmarked tax revenues can fund the deployment of renewable energy technologies in China. Drawing on eight international case studies, the document argues that environmental taxes do not necessarily hinder economic growth and can provide a stable, transparent funding mechanism for green energy, offering a potential alternative or supplement to China's current reliance on electricity surcharges.

• Environmental Fiscal Reform (EFR) measures and environmental taxes do not inherently negatively impact economic growth; if tax revenues are effectively recycled, the net economic effect can be positive, potentially increasing GDP growth as seen in Japan.
• Earmarking tax revenues for specific purposes increases transparency, improves public acceptance, and boosts investor confidence by creating a clear link between taxation and spending, despite theoretical arguments that it reduces budget flexibility.
• To ensure revenue stability for long-term renewable energy commitments, countries can implement adjustment mechanisms, price ceilings, or price floors to mitigate the volatility of market-based pricing.

APA

Cottrell, J., Bridle, R., 赵勇强, 时景丽, 谢旭轩, Beaton, C., Leopold, A., Meyer, E., Sharma, S., & 程汉 (2013). 绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署. International Institute for Sustainable Development. https://www.iisd.org/system/files/publications/china_green_revenue_summary_ch.pdf

Chicago

Cottrell, Jacqueline, Richard Bridle, 赵勇强, 时景丽, 谢旭轩, Christopher Beaton, Aaron Leopold, et al. 绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署. International Institute for Sustainable Development, 2013. https://www.iisd.org/system/files/publications/china_green_revenue_summary_ch.pdf.

Wikipedia

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BibTeX

@techreport{cottrell2013, author = {Cottrell, Jacqueline and Bridle, Richard and 赵勇强 and 时景丽 and 谢旭轩 and Beaton, Christopher and Leopold, Aaron and Meyer, Eike and Sharma, Shruti and 程汉}, title = {{绿色税收助力绿色能源：环境财税改革促进可再生能源技术部署}}, institution = {International Institute for Sustainable Development}, year = {2013}, month = oct, url = {https://www.iisd.org/system/files/publications/china_green_revenue_summary_ch.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }