湖南省新能源产业的财税政策研究
发布时间：2019-06-21 20:08
【摘要】：湖南正处于工业化中期阶段，能源结构以煤为主，高碳特征明显，在保障能源供给和经济快速发展的双重压力下，发展新能源产业对增加湖南能源供应、保障能源安全、应对气候变化和抢占未来产业发展制高点意义重大。 在此背景形势下，本文首先以湖南省的新能源产业作为具体研究对象，分类概括其风能、太阳能、核能、生物质能、地热能和智能电网的产业发展现状及湖南新能源产业发展的有利条件和制约因素，着重对现行湖南省新能源产业的财税政策进行梳理和介绍，并对其进行分析和评价。其次系统介绍和分析了美国、韩国和江苏省的新能源产业财税政策，通过对比和分析得出经验借鉴。再次将太阳能光伏产业作为财税政策促进湖南新能源产业发展的案例分析对象，，介绍了其基本情况，在概括和评价湖南太阳能光伏产业现阶段获得的财税政策支持的基础上，给出了相应建议：尽快推出地方光伏上网电价补贴政策，加强光伏产业各生产阶段的财政扶持，完善支持光伏产业发展的税收政策。最后根据完善湖南省新能源产业财税政策的总体原则，得出了支持湖南省新能源产业发展的具体财税政策建议：完善财政补贴制度、加大政府采购力度、丰富财政投资方式和调整税收支持政策，同时辅之以金融政策、产业政策、人才政策等相关配套措施。
[Abstract]:Hunan is in the middle stage of industrialization, the energy structure is mainly coal, and the characteristics of high carbon are obvious. Under the dual pressure of ensuring energy supply and rapid economic development, the development of new energy industry is of great significance to increase Hunan's energy supply, ensure energy security, deal with climate change and seize the commanding point of industrial development in the future. Under this background situation, this paper first takes the new energy industry of Hunan Province as the concrete research object, classifies and summarizes the industrial development status of wind energy, solar energy, nuclear energy, biomass energy, geothermal energy and smart grid, as well as the favorable conditions and restrictive factors of the development of Hunan new energy industry, and focuses on combing and introducing the current fiscal and tax policies of Hunan new energy industry, and carries on the analysis and evaluation to it. Secondly, it systematically introduces and analyzes the fiscal and tax policies of the new energy industry in the United States, South Korea and Jiangsu Province, and draws lessons from the experience through comparison and analysis. Thirdly, the solar photovoltaic industry is regarded as the case analysis object of fiscal and taxation policy to promote the development of Hunan new energy industry, and its basic situation is introduced. on the basis of summarizing and evaluating the financial and tax policy support obtained by Hunan solar photovoltaic industry at this stage, the corresponding suggestions are given: to launch the local photovoltaic electricity price subsidy policy as soon as possible, and to strengthen the financial support of each production stage of photovoltaic industry. Improve the tax policy to support the development of photovoltaic industry. Finally, according to the overall principle of perfecting the fiscal and tax policy of Hunan new energy industry, the specific fiscal and tax policy suggestions to support the development of Hunan new energy industry are obtained: perfecting the financial subsidy system, increasing the intensity of government procurement, enriching the way of financial investment and adjusting the tax support policy, supplemented by financial policy, industrial policy, talent policy and other related supporting measures.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.2
[Abstract]:Hunan is in the middle stage of industrialization, the energy structure is mainly coal, and the characteristics of high carbon are obvious. Under the dual pressure of ensuring energy supply and rapid economic development, the development of new energy industry is of great significance to increase Hunan's energy supply, ensure energy security, deal with climate change and seize the commanding point of industrial development in the future. Under this background situation, this paper first takes the new energy industry of Hunan Province as the concrete research object, classifies and summarizes the industrial development status of wind energy, solar energy, nuclear energy, biomass energy, geothermal energy and smart grid, as well as the favorable conditions and restrictive factors of the development of Hunan new energy industry, and focuses on combing and introducing the current fiscal and tax policies of Hunan new energy industry, and carries on the analysis and evaluation to it. Secondly, it systematically introduces and analyzes the fiscal and tax policies of the new energy industry in the United States, South Korea and Jiangsu Province, and draws lessons from the experience through comparison and analysis. Thirdly, the solar photovoltaic industry is regarded as the case analysis object of fiscal and taxation policy to promote the development of Hunan new energy industry, and its basic situation is introduced. on the basis of summarizing and evaluating the financial and tax policy support obtained by Hunan solar photovoltaic industry at this stage, the corresponding suggestions are given: to launch the local photovoltaic electricity price subsidy policy as soon as possible, and to strengthen the financial support of each production stage of photovoltaic industry. Improve the tax policy to support the development of photovoltaic industry. Finally, according to the overall principle of perfecting the fiscal and tax policy of Hunan new energy industry, the specific fiscal and tax policy suggestions to support the development of Hunan new energy industry are obtained: perfecting the financial subsidy system, increasing the intensity of government procurement, enriching the way of financial investment and adjusting the tax support policy, supplemented by financial policy, industrial policy, talent policy and other related supporting measures.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F426.2
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