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EMC合同能源管理

合同能源管理概述

合同能源管理定义

合同能源管理(在国外简称EPC,在国内广泛地被称为EMC),是70年代在西方发达国家开始发展起来一种基于市场运作的全新的节能新机制。合同能源管理不是推销产品或技术,而是推销一种减少能源成本的财务管理方法。

合同能源管理是合同能源管理公司通过与能源使用单位签订节能服务合同,为能源使用单位提供包括:能源审计、项目设计、项目融资、设备采购、工程施工、设备安装调试、系统运行及管理等一整套的节能服务,并从节能运行中收回投资和取得利润的一种商业运作模式。在合同期间,合同能源管理公司与能源使用单位按照合同约定进行能源服务,合同期满后,合同能源管理公司将全部节能设备无偿赠送给能源使用单位。

合同管理的优势

1.既减少了能源使用单位的前期投入,又可以解除后期管理过程中的难题。

2.提供专业化的供热、供冷及生活热水服务,既保障人体舒适度,又最大限度的达到节能环保的要求。

3.以长期经营为目的,合同能源管理公司在设备选型、节能措施投资方面都会立足长远,达到合理配置。

4.提供高品质、商品化的供热、供冷及生活热水服务,既有利于节能服务公司的收益,也有益于物业品质的提升。

5.专业的运行与维护有利于供热及供冷设施的正常运转和设备的寿命。

6.合同能源管理公司为专业的技术服务公司,在项目可行性报告的编制、系统设计、能效测评、项目验收等工作均能提供全方位、高效率的服务。

7.合同能源管理公司在系统运行中提供“保姆式”服务,确保能源使用单位安全使用空调系统。

合同能源管理产业政策

2010年4月,国务院办公厅转发了国家发改委、财政部、中国人民银行以及国家税务总局起草的《关于加快推行合同能源管理促进节能服务产业发展意见的通知》。通知要求:各地区、各部门要充分认识推行合同能源管理、发展节能服务产业的重要意义,采取切实有效措施,努力创造良好的政策环境,充分发挥市场机制作用,加大政策扶持与引导,积极推行合同能源管理,加快节能新技术、新产品的推广应用,促进节能服务产业持续健康的发展。

合同能源管理金融政策

国家鼓励银行等金融机构根据节能服务公司的融资需求特点,创新信贷产品,拓宽担保品范围,简化申请和审批手续,为节能服务公司提供项目融资、保理等金融服务。节能服务公司实施合同能源管理项目投入的固定资产可按有关规定向银行申请抵押贷款。积极利用国外的优惠贷款和赠款加大对合同能源管理项目的支持。

同时,合同能源管理项目纳入中央预算内投资和中央财政节能减排专项资金支持范围,对节能服务公司采用合同能源管理方式实施的节能改造项目,符合相关规定的,给予资金补助或奖励。有条件的地方也要安排一定资金,支持和引导节能服务产业发展。

合同管理税收政策

国家各级地方政府在加强税收征管的前提下,对节能服务产业采取适当的税收扶持政策。

1、对节能服务公司实施合同能源管理项目,取得的营业税应税收入,暂免征收营业税,对其无偿转让给用能单位的因实施合同能源管理项目形成的资产,免征增值税。

2、节能服务公司实施合同能源管理项目,符合税法有关规定的,自项目取得第一笔生产经营收入所属纳税年度起,第一年至第三年免征企业所得税,第四年至第六年减半征收企业所得税。

3、用能企业按照能源管理合同实际支付给节能服务公司的合理支出,均可以在计算当期应纳税所得额时扣除,不再区分服务费用和资产价款进行税务处理。

4、能源管理合同期满后,节能服务公司转让给用能企业的因实施合同能源管理项目形成的资产,按折旧或摊销期满的资产进行税务处理。节能服务公司与用能企业办理上述资产的权属转移时,也不再另行计入节能服务公司的收入。

系统建设及投资范围

1水源热泵系统

 1)、水源热泵主机供应及安装;

 2)、循环水泵供应及安装;

 3)、水源热泵专用滤水器供应及安装;

 4)、河道取水设备供应及安装;

5)、能源站内分户计量设备供应及安装;

 6)、能效控制柜及远程传输系统供应及安装;

 7)、机房内相关联的管道及阀部件供应及安装;

8)、适用范围:政府办公楼、酒店、医院、学校等公共建筑的空调采暖及制冷。

 

 

 

2、废热回收制取高温热水系统

1)、高温热泵机组供应及安装;

2)、废水水质处理;

3)、计量表设备供应及安装;

4)、机房内相关联的管道及闸阀部件供应及安装;

5)、供热温度50℃-60℃;

6)、适用范围:酒店、医院、学校、温泉、洗浴中心等公共建筑的卫生热水系统。

 

 

 

运行费用及维护管理范围

1、机房内(不含末端系统)的电费、水费、设备维护费、合同期间内设备更换、人工费;

2、设备运行管理及维护

 

 

投资收益

 1、能源使用费按市物价局核定收费标准或按双方协商价格收取;

 2、以投资主体名义向政府相关部门申报专项补贴资金;

 3、能源管理及收费时间为10-12年;

 

双方权益

1、能源使用方权益:

 1)、合同期满后,所有设备无偿赠送给能源使用方;

 2)、在合同期间内,能源使用方可提前回购该系统;

2、投资方权益:

 1)、合同期间按照约定收取能源使用费;

 2)、合同期间内,对所投资建设的系统享有所有权;

 3)、合同期间内的设备维修、保养、更换由投资方负责;

 4)、在双方协定的期限内由投资方独立经营管理,自负盈亏,通过经营回收前期投入的资金,并取得一定的投资回报。

 

 

权益保障

 1、专业设计及顾问团队,项目无任何设计风险;

 2、全程监理,无施工质量之忧;

 3、工程竣工后,专家现场验收,确保项目符合国家质量验收标准;

 4、能源使用费按照市物价局核定的使用标准或双方协商签订的收费合同执行,合同能源管理公司与能源使用单位有收费依据及标准;

 

 

合同签订 

投资方与能源使用方具有合作意向或合作基础后,投资方将派专业技术人员进行现场踏勘,对现场条件进行论证,提出合理的能源使用方式(水源、污水源)。经双方同意后签订《合同能源管理合同书》,投资方将按照合同要求完成项目可研、设计、施工、调试、运行、管理等工作;

 

实施地表水水源热泵系统及废热回收制取高温热水技术的优势

1、机组运行内不存在燃烧过程,因此不可能产生二氧化碳、一氧化碳之类的废气;

2、不存在丙烷气体,因而也不会有发生爆炸的危险,使用安全;

3、不使用燃气、燃油、燃煤;

4、将大地作为一个储能装置,夏季蓄热冬季放热,稳定运行;

5、与常规系统相比,节能率达到35%-40%;

6、环保、节能、绿色、低碳,符合国家产业政策;

Definition of Energy Performance Contracting

Energy Performance Contracting (internationally abbreviated to EPC, while widely referred to as EMC in China) is a new market-based energy-saving mechanism starting from the developed western countries in 1970s. Instead of a product or technology, what EPC promotes is a financial management method to reduce energy costs.

In the EPC business mode, an energy service company (ESCO) will enter into a contract with the energy user to deliver a comprehensive set of energy efficiency services, including energy audit, project design, project financing, equipment procurement, project construction, equipment installation and debugging, and system operation and management, and recover the project cost and earn profit from these energy conservation measures. The ESCO will provide the energy user with the agreed energy services over the term of contract, and when the contract expires, the ESCO will give all the energy-saving equipment to the user free of charge.

 

Superiorities in EPC

1.    It can minimize the initial investment of the energy user and solve the problems in subsequent management.

2.    It provides professional heating and cooling services, which meet the energy conservation and environmental protection requirements to the most possible extent without prejudice to the enjoyment of comfort.

3.    An ESCO will be far-sighted in selecting equipment modes and energy efficiency measures to enable a reasonable configuration and a long-term operation.

4.    The high-quality and commercialized heating and cooling services not only create profits for the ESCO, but also enhance the quality level of the property.

5.    Professional operating and maintenance services will keep the heating and cooling equipment running in a good condition and consequently extend their life.

6.    As a specialized technology service provider, the ESCO can deliver a full range of efficient services in feasibility report preparation, system design, energy efficiency evaluation, project acceptance, etc.

7.    The nurse-type service provided by an ESCO will ensure the safe use of A/C system.

 

EPC Industrial Policies

In April 2010, the General Office of the State Council issued Circular about Promotion of Energy Performance Contracting to Accelerate Energy Conservation Service Development, drafted jointly by the National Development and Reform Commission, the Ministry of Finance, the People’s Bank of China and the State Administration of Taxation. According to this document, each region and local authority should fully recognize the great significance of promoting EPC to accelerate energy conservation service development, take feasible and effective measures, formulate favorable policies, give full play to market mechanism, strengthen policy support and guidance, actively encourage EPC, expedite the popularization of new technologies and products in energy conservation, and push for a sustainable and healthy development of the energy service sector.

EPC Financial Policies

The government encourages banks and other financial institutions to develop new credit products on the basis of ESCO characteristics, widen the scope of collaterals, simplify the application and approval formalities, and provide ESCOs with financial services such as project fundraising and factoring. An ESCO may apply to a bank for a mortgage loan, using the fixed assets it invests into an EPC project as per relevant stipulations. Further support can be obtained from foreign concessionary loans and grants.

Meanwhile, EPC projects are covered by the central government budgets and the special funds of central finance for energy conservation and emission reduction, which entitles the energy efficiency improvement projects under energy performance contract to subsidies or credits when specified conditions are met. Local governments, where possible, will also support and direct the development of energy saving service sector.

 

Tax policies in EPC

All levels of government of the state take proper taxation revenue supportive policy for energy-saving service industry under the condition that tax collection and management be enhanced.

1. For EPC project implemented by energy service companies, the taxable income of business obtained will be tentatively exempted from levy of business tax. For the assets emerging from the implementation of EPC projects that have been transferred to energy-consuming unit without compensation, levy of value-added tax will be exempted of. 

2. For EPC project implemented by energy service companies which is in compliance with relevant provisions of tax law, levy of business income tax from the first year to the third year starting from the tax year in which the first business operation income of the project has been obtained will be exempted of and business income tax will be levied on a half basis from the 4th year to 6th year.

3. The reasonable expenditure of energy-consuming enterprises actually paid to energy service company according to Energy Performance Contract can be deducted in the calculation of the amount of current-period income tax, and affairs pertaining to taxation will be handled without differentiating service charge and the cost paid for the assets.

4. For assets emerging from the implementation of EPC projects by energy servce company that have been transferred to energy-consuming unit after Energy Performance Contract period expires, affairs pertaining to taxation will be handled based on assets of which depreciation or amortization period has expired. The above-mentioned assets will not be included separately in the income of energy service company when the energy service company and the energy-consuming enterprises are transacting the transfer of ownership of the said assets. 

Scope of System Construction and Investment

Water source heat pump system

1.    Supply and installation of the main unit of water-source heat pump;

2.    Supply and installation of water circulating pump;

3.    Supply and installation of water filters specially for water-source heat pump;

4.    Supply and installation of river water intake equipment;

5.    Supply and installation of household metering instruments in the energy station;

6.    Supply and installation of energy efficiency control cabinet and remote transmission system;

7.    Supply and installation of related pipes and valve parts in the machine room

8.   Scope of application: HVAC system of public buildings including government office buildings, hotels, hospitals, and schools.

 

2. High temperature hot water preparation system by recovery of waste heat

1) Supply and installation of high temperature heat pump unit;

2) Waste water treatment;

3) Supply and installation of gauging meters;

4) Supply and installation of plant room related pipeline and gate valve assemblies;

5) Heat supply temperature 50°C-60°C;

6) Scope of application: sanitation hot water system for public buildings including hotels, hospitals, schools, hot springs, and bath centers.

 

Scope of Operation Cost and Maintenance Service

1.    Cost of electricity, water, equipment maintenance, replacement of equipment during the term of contract and labors, for the water-source heat pump house (exclusive of terminal system);

2.    Operational management and maintenance of the water-source heat pump house and the intake system.

 

Investment Income

1.    Energies used are charged at the rates approved by the municipal pricing bureau;

2.    Application for special subsidies will be made to the related authorities in the name of the investing entity;

3.    The term of energy management and payment is 10-12 years.

 

Rights and Interests of the Two Parties

1.    Rights and interests of the energy user:

1).   To receive all equipment free of charge after the expiry of the contract

2).   To buy back the system in advance during the period of contract

2.    Rights and interests of the investor:

1).   To charge for energy use at specified rate during the period of contract;

2).   To have the ownership of the system invested by him during the period of contract;

3).   To be responsible for repairing, servicing and replacing equipment during the period of contract;

4).   To independently operate the whole water-source heat pump system within the agreed time period, assume sole responsibility for profits and losses, and recover initial investment and earn returns through operation of the system.

 

Guarantee of Rights and Interests

1.    With a profession design and consultant team, there is no risk for design of the project;

2.    Supervision throughout the process guarantees the quality of construction;

3.    After completion of the project, experts will conduct field acceptance to ensure the national standards of quality acceptance are satisfied;

4.    Energies will be charged at the rates approved by the municipal pricing bureau, and both ESCO and the energy user have the pricing basis and criteria.

 

Contract Conclusion

Where there is a cooperation intention or cooperation basis between the investor and the energy user, professional and technical personnel will be sent by the investor for field investigation to study the site conditions and propose a reasonable mode of energy supply (water source, sewage source). Upon mutual consent, an Energy Performance Contract will be signed, and the investor will fulfill its contractual obligations to conduct project feasibility study, design, construction, debugging, operation and management.

 

Superiorities in implementation of surface water source heat pump system and the technology for preparation of high temperature hot water by utilizing waste heat.

1. No waste gases such as carbon dioxide and carbon monoxide will be produced in the operation of unit since there is no combustion process.

2. There is no hazard of explosion and the use is safe since there is no propane gas existing.

3. No fuel gas, fuel oil, and fuel coal are used.

4. The earth is used as an energy storing unit by which heat is stored in summer and released in winter with steady operation.

5. Energy conservation rate is up to 35%-40% as compared with conventional system.

6. Environment-friendly, energy-saving, clean and low-carbon, in compliance with industry policy of the state.

 

 

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