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处理好能源问题是实现国民经济持续健康发展与社会和谐稳定的关键。新能源事关经济增长、能源安全、生态环境乃至产业结构,如今发展新能源的窗口已经开启。在新一轮变革中,政府对新能源产业的扶持责无旁贷,而税收政策正是发挥这种调控作用的最好手段。本文从分析新能源产业的概括及发展现状出发,总结了税收政策作用于新能源产业发展的机制和主要影响,并以延庆县新能源产业税收效应为实证,分析了当前相关税收政策存在的若干问题,并提出了促进新能源产业与税收政策深度融合的若干政策建议。
To handle the energy issue is the key to achieving sustained, healthy development of the national economy and social harmony and stability. The new energy is related to economic growth, energy security, ecological environment and even the industrial structure. Today, a window for developing new energy sources has been opened. In the new round of changes, the government is absolutely duty-bound to support the new energy industry, and taxation policy is the best way to exert this regulatory role. Based on the analysis of the general situation of the new energy industry and its development, this paper summarizes the mechanism and main influence of the tax policy on the development of new energy industry. Taking the tax effect of the new energy industry in Yanqing as an example, this paper analyzes the current tax policies Problems and put forward some policy suggestions to promote the deep integration of new energy industry and taxation policies.