安永绿色税收跟踪报告（英文版）-77页_3mb

EY Green Tax Tracker Summary

Key Findings

Sustainability and Tax Policy:

• Tax is a critical driver in sustainability policies at government levels.
• Global climate policy involves tax codes to mitigate emissions and promote green practices.
• Companies must engage with tax considerations to achieve net-zero goals and reduce environmental footprints.

Global Sustainability Goals:

• 150+ jurisdictions covering ~90% of global emissions have communicated net-zero targets.
• International agreements like the Paris Agreement (2015) and Glasgow Climate Pact (2021) aim to limit global warming to 1.5°C and reduce emissions significantly.
• Countries have pledged to stop deforestation, reduce methane emissions, or phase out coal and fossil fuels.

Tax Policy Evolution:

• The Green Tax Tracker highlights 63 jurisdictions representing over 90% of global GDP.
• Includes over 2,000 sustainability incentives and 3,000+ environmental taxes and exemptions.
• These measures evolve rapidly to address climate change and promote sustainable practices.

Notable Tax Mechanisms:

• Environmental Taxes: Includes taxes on emissions, fuel consumption, waste, and packaging.
• Carbon Pricing: Many jurisdictions have or are establishing carbon taxes and emissions trading systems (ETS), with mechanisms like the EU’s Carbon Border Adjustment Mechanism (CBAM).

Special Focus: Carbon Border Adjustment Mechanism (CBAM)

• Enacted by the EU to reduce carbon leakage and align environmental standards.
• Aims to impose levies on emissions embedded in imports, starting in 2026.
• Secondary reporting began in October 2023; businesses must submit quarterly reports on embedded emissions.
• Impacts include reduced export competitiveness and the need for operational changes.

Country-Level Implementation

• Detailed assessments for each jurisdiction in the 63-list cover carbon taxes, incentives for renewables, energy efficiency, and environmental taxes.
• The scope of tax measures varies from disincentives to emissions- intensive goods to incentives for low-carbon technologies.

Conclusion:

Tax policies globally are adapting to enforce sustainability initiatives. A combination of environmental taxes and incentives facilitates companies' transition to green practices. The CBAM highlights the EU’s role in pushing climate measures. Further alignment and updates across jurisdictions are expected to intensify as countries strive to meet net-zero goals.