欧盟能源税指令的出台是欧盟内部要求和外部压力作用的结果。该指令扩大了能源税的征收范围,设定了统一的最低税率,同时又规定了差别税率、减免税、过渡期等措施,赋予了成员国一定的自由。指令的实施具有正面的社会效应,但也存在一定的问题和发展中的障碍。指令对于我国以渐进的方式推进能源税改革具有重要借鉴意义。 The introduction of the EU energy tax directive is the result of the EU’s internal requirements and external pressure. The directive expanded the scope of the collection of energy taxes, set a uniform minimum tax rate, while providing for differences in tax rates, tax relief, transitional period and other measures, given the member countries a certain freedom. The implementation of the directive has a positive social effect, but there are also some problems and obstacles in development. Directive has important reference for our country to promote energy tax reform in a gradual way.