浅析增值税改革及利率调整对风电项目的积极影响

Analysis of the Influence of Added Value Tax Reform and Interest Rate Adjustment on the Activity of Wind Power Investment Project

风电是可再生能源,其发展得到国家政策的鼓励和扶持,但风电工程造价较高,开发企业经营压力较大。以案例风电场为依据,对增值税转型改革前后风电场的财务数据进行了比较;从工程开发角度,分析了增值税转型改革及利率调整后风电投资项目所受到的积极影响,并提出了若干建议。

The wind power is a renewable energy and its development is encouraged and supported by the national policies. The cost of wind power project is high so that the operation pressure of development enterprise is great. Based on a actual wind power plant as example, this paper analyzes the financial data of wind power plant before and after the reform of added value tax. In view of project development, this paper analyzes the influence of the reform of added value tax and the adjustment of interest rate on wind power investment project and puts forward some suggestions, which has good reference value.