탄소중립 실현에 있어서의 신재생에너지 발전의 확대를 위한 조세제도

Abstract

Realization of carbon neutrality is an important task to be achieved worldwide, including Korea. Due to climate change, we are experiencing abnormal climates and natural disasters that have not been experienced in the past. In order to suppress such disasters, it is essential to reduce carbon emissions and realize carbon neutrality. However, the realization of carbon neutrality cannot be achieved by each country's declaration of carbon neutrality, but each member must work together. Accordingly, International Panel on Climate Change (IPCC) released a “special report on 1.5℃ global warming” in 2018. In Korea, the government announced the “2030 National Greenhouse Gas Reduction Goals (NDC)” on October 18, 2021. It declared that it would reduce greenhouse gases by 40% compared to 2018. Despite these declarations at Korea and abroad, carbon emissions are not decreasing worldwide, and so is Korea.
 Currently, Korea is establishing a related system based on the Framework Act On Carbon Neutrality And Green Growth For Coping With Climate Crisis in order to realize carbon neutrality. In addition, the government is discussing a system that imposes a financial burden on the use or consumption of fossil fuels to reduce carbon emissions such as greenhouse gases, the biggest barrier to realizing carbon neutrality. This means that it will eventually urge people to change their behavior through financial burdens. On the other hand, reducing carbon emissions should be encouraged. The expansion and dissemination of renewable energy generation is an important issue in promoting carbon neutrality. This problem is that the recent war between Russia and Ukraine has made the problem of stable supply and demand of energy in each country more important. Nevertheless, Korea's renewable energy generation ratio still falls short of foreign figures, which is a task to be improved in the future.
 Based on these domestic and foreign situations, this article examined the tax system to promote the spread and expansion of new and renewable energy generation and expressed its own opinions. From the taxpayer's point of view, measures will be taken to reduce the amount of tax to be paid due to the purchase of renewable energy generation facilities. If so, the depreciation system is used to recognize costs through the facility, and the current law does not stipulate renewable energy generation facilities as to what the useful life thereof is. In this regard, it is necessary to further clarify the depreciation useful life of renewable energy generation facilities by referring to realistic replacement cycles and foreign legislation to promote taxpayer predictability and legal stability.
 In addition, the use of a special acceleration amortization system can be promoted to more actively expand renewable energy generation facilities. However, under the current law, it is interpreted that the system is recognized only for facilities that produce parts, etc. of renewable energy generation facilities. In order to more actively promote the supply and expansion of renewable energy generation facilities in the future, policies and legislation are needed to use the depreciation system more, such as the special acceleration depreciation system, not only for the production facilities of the facility but also for the general public. However, at this time, separate measures will be needed for tax avoidance using profit and loss calculation using the facility.
 In considering the supply and expansion of renewable energy generation facilities in the task of realizing carbon neutrality and stable supply of energy, it is expected that carbon neutralization will be realized as soon as possible through the review of related tax systems.