我國氫能發展之國家財政優惠性措施法制建構之研究

A Research on the Legal Establishment of National Financial Incentive Measures for the Development of Hydrogen in Taiwan

由於氫能運用無碳排之特性，被世界各國視為達成二○五○淨零碳排之最佳解方，紛紛發布各自國家氫能戰略，而再好的能源政策仍需要有完善的法律規範，才得以在符合憲政秩序的框架下被實現。任何新興產業之發展，通常需透過國家財政上之優惠措施，吸引各界參與，就氫能發展而言，由於其多元的生產來源，在適用國家財政優惠性措施時，應進行特殊之立法考量。德國能源法之發展快速，立法嚴謹卻也富有彈性，對於能源轉型與達成氣候中和之目標已有相當之階段性成效，尤其是德國再生能源、潔淨氫能與綠氫之國家財政優惠措施法制規範結構有其特殊性及優點，應值得現階段我國在立法時進行參考。本文將檢視我國現行再生能源國家財政優惠性措施立法情形，並探討氫能適用此國家財政優惠性措施之可能性，再以德國法之經驗，提供我國修法或法規範建構之建議。

The use of hydrogen is emission-free, many countries consider it the best solution to achieve the goal of net zero carbon emissions by 2050. They have announced their own national hydrogen strategies. However, the design of relevant legal norms is necessary so that energy policy can be realized through good legislation within the constitutional framework. The development of an emerging technology typically requires national financial incentives to attract participation from all walks of life in the field. Due to its diverse production, hydrogen requires special legislative design when establishing national financial support. German energy law has developed rapidly and achieved considerable success in implementing the energy transition and climate neutrality, especially in regulating national fiscal preferential measures for renewable energy, clean hydrogen and green hydrogen. The advantages of German legislation should be used as a reference for Taiwan when making laws. This work first examines the current legislative situation on national preferential measures for renewable energy in Taiwan and the possibility of applying hydrogen production facilities to this national preferential measure. An attempt will then be made to make suggestions for changing the law or developing legal norms in Taiwan based on the experience of German law.