Research On The Optimization Of Tax Policy For New Energy Power Generation Industry

In 2020,the central government proposed the long-term goal of "carbon peak in 2030 and carbon neutrality in 2060".Reducing dependence on fossil energy and accelerating the replacement of clean and pollution-free new energy such as solar energy,wind energy and nuclear energy have become the main tasks.Fiscal and tax policies are the basis for the large-scale development of the new energy industry and determine the prosperity of the industry.The fixed electricity price system and tax incentives introduced in China support new energy power generation enterprises,making the new energy power generation industry a decade of high-speed development.However,by the end of 2021,the electricity price subsidy for new energy power in China has completely declined.Under the new background,new energy power generation industry faces new development problems such as cost control and technology competition.As an important means to promote industrial growth,tax incentives have strong policy advantages in stimulating industrial investment,reducing operating costs and improving after tax income.Based on the new development background of the new energy power generation industry,the study focuses on analyzing the structural and detailed problems of the tax incentives of the new energy power generation industry and optimizing,overcoming the difficulties in the development of new energy power,and ensuringThis paper takes the new energy power generation industry tax policy as the main line,uses the externality theory,sustainable development theory and industrial development theory to straighten out the theoretical logic between tax policy incentives and new energy development.It systematically combs the tax policy system supporting the new energy power generation industry and analyze the existing problems from tax policy and new energy development,tax policy and new energy industry policy,the tax policy system and the detailed design of tax policy.By referring to the experience of typical countries that develop new energy power,we can summarize targeted tax policy optimization ideas and improve the construction of China’s new energy power generation tax preference system.This study finds that: from the perspective of tax policy and new energy development,there are problems that the current decline of tax incentives is not synchronized,and the role of tax policy in promoting technology and consumption capacity improvement is weak;From the perspective of coordination between tax policy and industrial policy,it is found that tax policy and fiscal policy are not well coordinated,and there is room for tax policy to improve its position in the industrial policy system.From the perspective of the internal tax policy system,there are few tax incentives in China at present and there is a lack of tax incentives in many taxes.Looking at the details of tax policies from Linyang Energy,there are a series of problems,such as short implementation period of tax preferential policies,insufficient comparative advantage of new energy industry under large-scale tax rebate,unrealized one-time deduction preferential effect of fixed assets,and heavy burden of farmland occupation tax and land use tax for solar power generation project.Taking the United States,Germany,Japan and India as typical countries for the development of new energy power,we can clarify the reform direction of China’s new energy power generation tax preference: first,accelerate the optimization of the new energy tax policy system,second,diversify the combination of tax incentives,third,strengthen the role of tax incentives in new energy technology upgrading and market consumption,and fourth,regulate traditional fossil energy reversely,and further put forward relevant optimization suggestions for specific taxes such as value-added tax and income tax.