Managing Energy for a Tax Break
For companies around the world, energy management means an improved bottom line. For companies in Germany, it means lower taxes. DR. MICHAEL BUNK, TÜV SÜD INDUSTRIE SERVICE, DRESDEN, GERMANY
节能以便实现减税
对全球的企业来说，节能是提高管理的新底线。 同时对德国的公司来说，节能意味着低税率。 michael bunk博士, tüv süd industrie service
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government action has dictated that energy- intensive German businesses, such as metalcast- ers, must establish energy management systems (EnMS) by 2013 to benefit from tax savings.
According to the German government’s plans, businesses with annual power consumption of more than 10 GWh and electricity costs of more than 15% of gross value added should have commenced systematizing their energy data and establishing the structures of an EnMS at the begin- ning of 2011. After 2012, the companies are expected to have established comprehensive management processes. At that time, companies wishing to benefit from energy and tax sav- ings must furnish proof of plans for EnMS implementation. After 2013, energy-intensive businesses will need an effective EnMS to be eligible for tax relief. Te German government has included several incentives
for early EnMS implementation, including exemption from reallocation charges (under which consumers must pay the difference between the market price of renewable energy and the tariffs used to finance the further development of renew- ables) and the electricity tax. Te extent of the tax savings is calculated annually using current electricity prices and a fixed formula. Some German states also subsidize external energy consult- ing services, and businesses can apply for low-interest credits at a federal bank to cover the costs of actual EnMS implementation. In addition to tax benefits and
the exemption from reallocation charges, studies have shown that by introducing an EnMS, companies can achieve sustainable reductions of up to 20% in their energy consump- tion. But what approach should companies take to ensure the best implementation of an EnMS?
Screening your facility for current energy use is the first step to establishing an ef- fective management system.
造企业。 德
国政府的一项法令要求能源消耗型的企业 在2013年前必须建立能源消耗管理系统 （EnMS），可以享受税收优惠，例如铸
根据德国政府的计划，年能源消耗10GWh的企业和 电力成本超过产品毛附加值的15%的企业要开始记录和 系统化它们的耗能记录并在2011年初建立能源消耗管 理系统架构。从2012年起，这些企业要建立综合的能 源消耗管理。到那时，希望得益于节能和税收优惠的企 业必须提供EnMS推进计划证明材料。2013年后，耗能 大的企业要通过有效的EnMS来获得减税资格。 德国政府已经推进了几项EnMS实施，包括减免搬迁 费（这种情况下，企业必须支付再生能源的市场价格与 资助进一步开发再生资源的差价）和电力税。通过考虑 当前的电价依据一个公式每年都计算减税的幅度。德 国的一些州也为节能咨询服务 提供补贴。企业也可以在联邦 银行申请低息贷款来支持推行 EnMS的费用。
研究表明引入EnMS后，企 业除了税收优惠和减免搬迁费 外，还能够实现可持续的节 能，最高到了20%。但是企业 应该采取什么措施来保证EnMS 的最佳实施效果呢？
篩選貴單位當前能源使用是第一步建立 一有效管理系統。
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FOUNDRY-PLANET.COM | MODERN CASTING | CHINA FOUNDRY ASSOCIATION Summer 2011
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