Research On Fiscal And Taxation Policies For The Development Of China's Photovoltaic Industry

In the recent decades,with the increasing crisis for traditional energy resources,all the countries start to fasten the exploration of new recycling resources.Instead of capturing traditional energy resources,the competitive advantages of research and application of new resources have become the key success factors to retain the security of energy resources in the future.As one of the largest energy-consumed countries,Chinese government has realized the importance of developing new energy resources,thereafter,enacted numerous policies to accelerate the development of this industry.Photovoltaics is one of them.Several years ago,photovoltaic industry grew tremendously under the support of related policies.In particular,China is the word leader in production of photovoltaic battery and accessories.However,under the impact of “Shuang Fan” in the U.S.and Europe,the photovoltaics industry faced crisis due to market shrink.After two year’s efforts,the photovoltaics industry start warming up since 2015,even though the problems of the industry have not been resolved.The imbalance of the industry,technique difficulties,trade barrier and the slower than expectation internal market growth are all negative factors that impede the development of the industry.To help realize sustainable development of the industry,the essay drafts the short term and long term fiscal policies based on the current situational analysis of the photovoltaic industry and the result analysis of related policies.Besides,the essay explains how to gradually introduce market mechanism to make photovoltaic industry realize the change of market liberalization from government domination.