| As the global climate continues to deteriorate,how to effectively curb global warming and reduce greenhouse gas emissions has become the common goal of all countries in the world today.One of the main causes of global warming is the use of conventional fossil fuels,which has a great effect on global warming.Under the "14th Five-Year Plan" background,in order to build a clean and low-carbon energy system,our country will vigorously promote the process of large-scale renewable energy and marketization.Among the renewable energy sources,solar energy is one of the most important sustainable energy sources.In recent years,China’s photovoltaic industry has made amazing progress.The speed of technological upgrading of solar cells has been accelerating,and the production price of solar cells has been decreasing,which provides strong support for the development of China’s photovoltaic industry.Both government subsidies and tax incentives belong to financial subsidies.Under the current situation of declining government subsidies,what impact will tax incentives bring to the development of photovoltaic industry? Does tax incentives play a role?What are the differences in the effect of tax incentives for photovoltaic enterprises of different enterprise nature and regions? On this basis,how should we reasonably adjust the preferential tax policies? The article discusses the above issues.Based on the analysis of the development history,industrial structure and development trend of the photovoltaic industry in our country,the tax policies of the photovoltaic industry in different development periods are sorted out,and the tax preferential policies related to the photovoltaic industry are sorted out.Combining the current status of the development of the photovoltaic industry and the problems existing in the related tax preferential policies,The influence of tax incentives on the development of photovoltaic enterprises is analyzed.Specifically,on the basis of relevant theories,this paper studies the impact of tax incentives on the development of photovoltaic enterprises through mechanism analysis and empirical test.In the empirical analysis part,this paper selects the relevant data of 28 Chinese listed companies in the photovoltaic industry,and analyzes the impact of tax incentives on the return on assets(ROA)of photovoltaic enterprises.The empirical results show that the implementation of tax incentives has a significant positive promoting effect on the development of listed companies in the photovoltaic industry.At the same time,the empirical study found that tax incentive policies have different effects on photovoltaic enterprises with different ownership properties,and the policy effect of state-owned enterprises is better than that of non-state-owned enterprises.In addition,the effect of tax incentives on photovoltaic enterprises in different regions is different,and the effect of the policy in the central and western regions is better than that in the eastern region.Based on the above analysis,this paper puts forward the countermeasures and suggestions for reference mainly include: improving the tax rebate system of photovoltaic industry,formulating differentiated preferential tax policies of photovoltaic industry,establishing the evaluation mechanism of preferential tax policies of photovoltaic industry and enhancing the timeliness of preferential tax policies of photovoltaic industry,so as to promote the sustainable and healthy development of our photovoltaic industry. |
