推动我国风电产业发展的税收政策研究

发布时间：2018-01-21 07:12

本文关键词： 风电产业税收政策税收优惠　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：能源问题是当今世界经济发展中的重大议题之一,它不仅对人类生活,也对整个经济社会发展起着至关重要的作用。长期以来,我国的能源消费以石化能源为主,这种能源消费结构不仅使传统能源趋于枯竭、依赖国外进口,更带来了很多环境问题,为日后整个经济社会的健康、可持续发展埋下了隐患。而以清洁、可再生为特点的新能源产业正在逐步兴起。风电作为新能源中重要的一部分,开始被更多的国家重视并利用。如何开发并利用好风力发电,发挥其优势从而带动我国能源发展的转型升级,值得深入研究。我国的风电产业虽然在近几年得到了发展,但仍有不少问题。例如我国电网体制僵化,风电的消纳能力相对落后,消费市场建立迟缓等问题,拉低了产业的经济效益。当前我国相关的税收扶持和激励政策缺少对发展风电的战略规划,产业发展与政策保障之间有一定差距。因此政府应加大力度对风能产业进行扶持,而财税政策作为国家宏观调控的主要工具正是发挥这种调控作用的最好手段,一方面通过建立一套完善的财税政策体系,发挥财税政策的经济杠杆作用,为财税政策支持风电产业提供理论支撑;另一方面通过研究、完善我国的财税政策体系,有的放矢,使之在我国风电产业发展中起到重要的引导和促进作用,从而发挥风电产业的优势,带动我国经济和能源安全的整体向前。
[Abstract]:Energy is one of the most important issues in the economic development of the world. It plays a vital role not only in human life, but also in the development of the whole economy and society for a long time. China's energy consumption is mainly petrochemical energy, this energy consumption structure not only makes the traditional energy tend to dry up, rely on foreign imports, but also bring a lot of environmental problems, for the health of the whole economy and society in the future. Sustainable development has buried hidden dangers. And the new energy industry characterized by clean and renewable is gradually rising. Wind power as an important part of new energy. How to develop and make good use of wind power generation, give play to its advantages and promote the transformation and upgrading of energy development in China. Although the wind power industry in China has been developed in recent years, there are still many problems. For example, the system of power grid in our country is rigid, the absorption capacity of wind power is relatively backward, the establishment of consumer market is slow and so on. At present, the relevant tax support and incentive policies in China lack of strategic planning for the development of wind power. There is a certain gap between industrial development and policy guarantee. Therefore, the government should strengthen the support of wind energy industry, and fiscal and taxation policy as the main tool of national macro-control is the best means to play this role. On the one hand, through the establishment of a set of sound fiscal and tax policy system, play the role of economic leverage of fiscal and taxation policies, and provide theoretical support for fiscal and taxation policies to support wind power industry; On the other hand, through the research, improve the fiscal and taxation policy system of our country, make it play an important guiding and promoting role in the development of wind power industry in our country, so as to give play to the advantages of wind power industry. Drive our country economy and energy security to move forward as a whole.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F812.42

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