Study On Fiscal And Taxation Policies Of Promoting The Development Of New Energy Industry

Cultivation and development of the new energy industry is the only way of easing energy shortages in human pressure, reducing environmental pollution and achieving sustainable economic and social development. At present, the United States, Japan and other developed countries are leading the new energy industry development of the world and trying to occupy the high ground in a new round of international competition by high technology and institution innovation, establishment and implement long-term developing strategies of the new energy industry. And cultivation and development of the new energy industry for China is a major strategic choice of transforming economic development and leading the future economic and social sustainable development. It has become a necessity to cultivation and development of the new energy industry for Liaoning in the revitalization of northeast old industrial base development strategy. In recent years, the new energy industry in Liaoning achieves some success, but overall it still is in its early stages of development.And promoting the development of the new energy industry is still facing market, cost, technology and many other problems of a lack of demand, low capability of independent innovation, slow technological transformation, high cost of development and utilization and overestimation of equipment manufacturing and underestimation of research utilization.And fiscal support policies are lacking systematic and targeted, incentive effect is limited. Therefor, it has a very important role and significance to improving fiscal and taxation policies of supporting development of new energy industries and building a sound fiscal support system, to enriching and developing of fiscal and taxation supporting policy and theory of new energy industry. The paper illustrates Liaoning, it has a more important practical value, to planning to promote the development of new energy industry fiscal policy objectives and policy focus, take appropriate scientific, effective, targeted and practical operability of fiscal measures, build new energy industrial development of good policy environment and remove market, cost and incentive policies and other aspects of Liaoning adverse factors restricting the development of new energy industries.The paper is mainly answer the following questions. First, the study answers two "why", the one is why the development of new energy industry, and the other is the study of fiscal policies to boost the new energy industry development of the internal mechanism. Second, the study answers Liaoning new energy industry is what fiscal constraints. Third, the study tells us how to improve the promotion of new energy industry development in Liaoning fiscal and taxation policies. According to this idea, this paper consists of the following five parts.The first part is introduction.This part focuses on the significant of improving fiscal support policies to the development of new energy industry. According to the structural arrangements of the part, the paper introduces in turn the research background, research significance, literature review, research content, framework papers, research methodology and the main innovations and shortcomings.The second part is the theoretical analysis. First, related concepts are described. Second, it analyses in-depth effects of investment pulling, energy supply and technological progress of new energy industry in an objective and practical view. Finally, it focuses on theoretical basis of fiscal and taxation policies boosting the development of new energy industry.The third part is current analysis. This paper details the current situation of various new energy industries in Liaoning Province and fiscal support policies by sorting literature data and field research. And on this basis, it analyses and elaborates further fiscal and taxation factors of constraining new energy industry in Liaoning Province.The fourth part is experience analysis. It introduces fiscal and taxation policies in the foreign multinational supporting the development of new energy industry. The experience and inadequate of the overseas development of new energy industry is important revelation to the development of new energy industry in China.The fifth part is policy recommendation. This part is to put forward policy recommendations promoting the development of new energy industry in Liaoning from the financial expenditure and tax breaks two aspects, basing on fiscal constraints analysis of the development of new energy industry in Liaoning Province’s and learning from foreign support for new energy industry development experience and lessons learned.Although most of this paper is the theoretical analysis, it seems only drawback for the lack of empirical research, policy proposals promoting the development of new energy industry by literature review and comparative analysis fill vacancies theory to the reverse punitive measures to restrict the development of traditional energy industries indirectly contribute to the development of new energy industry, from the direct incentives (positive incentive) and indirect incentives (reverse punishment) way to initiate measures.In short, the paper focuses on inherent mechanism of fiscal policies to boost the development of new energy industries and Liaoning new energy industry development status, trying to analyze and explore restricting factor of the development of new energy industries from a fiscal perspective.lt provides theoretical support and policy recommendations to the development of new energy industry for our country and Liaoning Province by finance, economics and industrial economics science and abroad related lessons of the development of new energy industry.