政策创新驱动新能源产业发展--关于中国风电产业税收政策研究

Policy Innovation Promoting the Development of New Energy Industry——A Study about Tax Policies towards China's Wind Power Industry

在经济发展和环境治理的双重挑战下,风电产业的经济效益与社会效益日渐凸显,产业发展的政策需求更加具体多样,产业的保护和调整愈显重要,研究如何通过政策创新驱动风电产业发展更具意义。本文通过分析部分国家风电产业政策特点,结合我国税收政策现状,提出改良我国风电产业税收政策的提议。

Under the dual pressure from economic development and environment governance,the benefits of wind power industry are increasinglyobvious in both sides. Accordingly,the needs for policies of the industry are increasingly specific and diverse,and there is growing significance of providing protection as well as arrangements to the industry. As an effective means of regulation for government,policy innovation have obvious necessity for us to research. In this paper,we will explore into the tax policies for the wind power industry of several countries and make some conclusion,compared with Chinese current taxes arrangements,find out points for potential improvements and offer our advice.