构建我国新能源产业税收政策体系研究

A Study of Tax Policies to Build China's New Energy Industry

发展战略性新兴产业已成为世界主要国家抢占新一轮经济和科技发展制高点的重大战略。新能源产业作为战略性新兴产业之一,对于解决环境污染和资源(特别是化石能源)枯竭问题具有重要意义。我国针对新能源产业已出台多项税收激励政策,但这种支持并未形成制度体系。有鉴于此,本文针对我国现行有关能源税收优惠政策存在的缺失与不足,借鉴发达国家经验,提出引导和激励新能源产业投资、生产、研发及消费等环节的税收政策建议。

Developing new strategical industries is becoming an important strategy of many countries in the world to seize the commanding heights of the development of economy, science and technology. The new energy industry as one of the new strategical industries is of great importance in eliminating environmental pollution and avoiding resource depletion. Several tax policies for the new energy industries in China have been introduced. However, a system based on such incentive policies is still not formed. This paper analyzes the disadvantage and imperfect in the current preferential tax policies for the new energy industries in China, giving some suggestions on guiding and inspiring the new energy industrial investment, production, R＆D and consumption based on the experience of developed countries.