“双碳”目标下促进光伏产业发展的税收优惠政策研究

Research on Tax Incentives to Promote the Development of Photovoltaic Industry Under the Goal of“Carbon Peaking and Carbon Neutrality”

近年来,我国光伏产业发展成就举世瞩目,推动光伏产业向价值链曲线的顶端迈进对实现“双碳”目标具有重要意义。研究发现,现行的税收优惠政策在促进光伏产业发展中,存在增值税优惠政策更新不及时、企业所得税优惠力度不足、与土地相关的税收优惠政策空白等问题。未来的改革可以从以下三个方面着手:一是完善和落实增值税税收优惠政策;二是加大企业所得税税收优惠政策的力度;三是明确土地相关税收优惠政策,填补税收优惠空白。

In recent years,China's photovoltaic industry has made remarkable achievements in the world,and it is important to promote the photovoltaic industry to the top of the value chain curve to achieve the goal of"double carbon".It is found that the current tax preferential policies in promoting the development of photovoltaic industry have problems such as untimely update of VAT preferential policies,insufficient corporate income tax preferential policies,and gaps in land-related tax preferential policies.The future reform can start from the following three aspects.Firstly,it needs to improve and implement the VAT preferential policies.Secondly,the corporate income tax preferential policies should be strengthened.Thirdly,it should clarify the land-related tax preferential policies and fill the tax preferential gaps.