促进我国光伏产业发展的财税政策研究

发布时间：2018-03-02 12:27

本文选题：光伏产业　切入点：财税　出处：《西北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的飞速发展，化石能源得到了大力开发，如果保持当前的开发速度，有关数据显示石油资源将在本世纪中期被开采殆尽，煤炭也将在130年后枯竭。于此同时，由于化石能源的使用，造成了巨大的二氧化碳、二氧化硫等温室气体的排放，造成了一系列生态问题。目前，我国逐渐进入了知识经济时代，在需求大量能源的同时，越来越注重环境保护问题，导致环境保护和能源需求的矛盾日益凸显。因此，以太阳能、风能、核能等为代表的新能源日益得到重视，并在总体能源中的比例得到增加。在新能源中，风能受季节影响较大，发电量具有不稳定性；核能在日本福岛核电站事故后，其安全性受到了质疑。相比之下，太阳能具有稳定、安全等优势，成为新能源的首选。虽然也受到季节、天气因素的影响，但是瑕不掩瑜，太阳能还是一种取之不尽的理想能源。目前，太阳能产业分为光伏和光热两大组成部分：光热产业是把太阳的光能转化成热能，，光伏产业是把光能转化成电能。第二次工业革命以来，电力成为人类最主要的能源，光伏产业也成为太阳能产业的核心。当前学者对促进新能源的产业发展的研究较多，可是对于通过政府财政税收手段促进光伏产业发展的研究较少。本文从光伏产业发展现状入手，以新型产业保护理论为基础，应用产业成长的动力机制模型分析法（NIIP）分析我国现有的有关光伏产业的财政税收政策，并与西方发达国家相关政策作对比，揭示我国促进光伏产业发展的财税政策问题，并提出相应的对策。
[Abstract]:With the rapid development of China's economy, fossil energy has been vigorously developed. If the current rate of development is maintained, relevant data show that oil resources will be exhausted by the middle of this century, and coal will be exhausted in 130 years. The use of fossil energy has resulted in huge emissions of greenhouse gases such as carbon dioxide, sulfur dioxide and so on, which have caused a series of ecological problems. At present, China has gradually entered the era of knowledge economy, which requires a lot of energy at the same time. More and more attention has been paid to the problem of environmental protection, which has led to the increasing contradiction between environmental protection and energy demand. Therefore, new energy sources, such as solar, wind, nuclear and so on, have been paid more and more attention to. And the proportion of total energy. In new sources of energy, wind energy is affected by the season and power generation is unstable. The safety of nuclear energy in the wake of the Fukushima nuclear power plant accident in Japan has been questioned. Solar energy, with its advantages of stability and safety, has become the first choice for new energy sources. Although it is also affected by seasons and weather factors, solar energy is still an inexhaustible and ideal energy source. At present, the solar energy industry is divided into photovoltaic and photothermal components: the photothermal industry converts the solar light energy into heat energy, and the photovoltaic industry converts the solar energy energy into electric energy. Since the second industrial revolution, electricity has become the most important source of energy for human beings. Photovoltaic industry has also become the core of solar energy industry. However, there is little research on how to promote the development of photovoltaic industry through the means of government finance and taxation. By using the dynamic mechanism model analysis method of industry growth, this paper analyzes the existing fiscal and tax policies of photovoltaic industry in China, and compares them with the relevant policies of the western developed countries to reveal the problems of fiscal and tax policies in promoting the development of photovoltaic industry in China. And put forward the corresponding countermeasures.
【学位授予单位】：西北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.0;F426.61

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