大力发展可再生能源是解决我国能源供应不足的根本出路,由于可再生能源产业具有正的外部效应,政府应通过税收政策促进其发展。现阶段我国税收政策对可再生能源产业的优惠很少,覆盖面较窄,激励作用不够。应据我国的现实情况并结合国外的经验,完善适合我国可再生能源产业发展的税收政策。 Vigorous development of renewable energy is the fundamental solution to China’s energy shortage. Due to the positive external effect of renewable energy industry, the government should promote its development through taxation policy. At this stage, China’s tax policy offers very little concession for the renewable energy industry with a narrow coverage and insufficient incentive. The tax policy that suits the development of renewable energy industry in China should be perfected according to the reality of our country and the experience of foreign countries.