台湾地区是否应该开征能源税已成为目前其税收理论界争论的焦点之一。目前台湾地区能源税设计方案主要有三种:行政版、陈明真版和王涂发版,尽管这些方案在一定程度上已形成部分共识,但在许多方面仍存在较大差异。本文在介绍目前台湾地区能源和财政状况的基础上,对三种能源税方案加以概括、比较,最后针对双重红利假说、能源税开征的新问题等问题加以评述。 Whether Taiwan should levy an energy tax has become one of the focuses of its current tax theory. At present, there are mainly three kinds of energy tax design proposals in Taiwan: the administrative version, the Chen Ming version and the Wang Tufa version. Although some of these solutions have reached some consensus, there are still many differences in many aspects. On the basis of introducing the current energy and financial conditions in Taiwan, this paper summarizes and compares the three kinds of energy tax schemes, and finally comments on such issues as the double bonus hypothesis and the new issue of energy tax levy.