节点：中游（冶炼、中间品）位置：中游情绪：中性参考度：2/10
塞尔维亚国民议会近期通过温室气体排放税法及高碳产品进口税法，两项法案将于明年1月1日生效，旨在减少污染、提升能源效率并推动可再生能源的引入。此举亦是塞尔维亚对欧盟跨境碳调节机制（CBAM）及同类机制的回应。两项税种的税率均为每吨二氧化碳当量4欧元，但仍需多项配套立法以保障新规的有效实施。
其中，温室气体排..水泥、化肥、钢铁、铝及电力等行业的大型工业排放企业，此类企业需持有排放许可证。不过，受技术限制及缺乏精准征税方法影响，高碳产品进口税暂不适用电力领域；该税种仅适用于年进口特定产品达5吨及以上的企业，涵盖铸铁或钢材、水泥、化肥及铝等品类。此外，开展脱碳项目的主体可获得国家预算提供的激励资金。
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