“双碳目标”下的新能源发电产业税收政策审视

A Review of the Tax Policies for New Energy Power Generation Industry under Carbon Peak and Carbon Neutrality Goals

我国已正式宣布二氧化碳排放力争于2030年前达到峰值,努力争取2060年实现碳中和。发展以风力发电和太阳能发电为代表的新能源发电产业是实现碳达峰、碳中和目标的主要举措。为此,在对我国现行新能源发电产业的税收政策进行重新审视的基础上,可以从构建统一、长期、有效的新能源发展税收支持政策,加大对新能源制造环节的税收优惠力度,规范新能源发电相关的税收政策等方面完善我国新能源发电产业税收政策,以促进新能源发电产业健康、可持续发展。

China has officially announced that carbon dioxide emissions will reach the peak by 2030 and strive to achieve carbon neutrality by 2060. The development of new energy power generation industry represented by wind power generation and solar power generation is the main measure to achieve goals of carbon peak and carbon neutralization. This paper re-examines the current tax policies of China’s new energy power generation industry.On this basis, the paper gives some suggestions on building a unified, long-term and effective tax support policy for new energy development, increasing tax preferences for new energy manufacturing, and standardizing the tax policies related to new energy power generation, so as to promote the healthy and sustainable development of new energy power generation industry.