Fiscal Policies Study On New Energy Industry Development In Liaoning Province

In the context of energy depletion, the environment which the human lives in is deteriorating. Therefore, some important ways to solve this problem are as follows, such as to promote energy revolution, to develop renewable energy as soon as possible. Because of the international financial crisis in 2008, economic growth in the rest of the world is weak. In the pursuit of economic recovery, the United States arid the European Union and some other developed countries are trying to find new industry, so their can promote the entity economy development and revive their economies, and it also can keep leading position. For now, by virtue of high-tech industries and institutional innovation, the United States and Japan and other countries have develop and implement long-term strategic planning, and keep their leading position in the development of new energy industry. Their also tried to obtain the first mover advantage in the new round of international competition.Based on the need of economic development and energy supply, most countries take forceful measures to promote the development of new energy industry to comply with the international trend. After new China was founded and years of reform and opening up, our country is accelerating the change of economic growth mode and readjusting the economic structure. The core content about the transformation of the pattern of economic development is as follows, the country should depend on the technical progress, enhance the worker quality and management innovation, the sustainable development demand that we should take resource conservation and ecological environmental protection as key tasks, both of them point to the importance of new energy industry development.In the development of the strategy of rejuvenating the old northeastern industrial base of China, the new energy industry development in Liaoning province has become inevitable. Liaoning province is rich in solar, geothermal and wind energy; the development of equipment manufacturing industry is mature, and it is urgent for transformation in energy and industrial structure, and pollutant emission is serious, ecological environment is very worrying. So the new energy industry can promote steady and healthy development of the economic and social, it also gives full play to develop the old northeastern industrial base vigorously. In recent years, the new energy industry development in Liaoning province has initially formed a multivariate market which including nuclear energy, solar energy, biomass energy, wind energy, and so on. The research and development of new energy industry has achieved a certain core technology breakthrough, the main body of them is the enterprise. But overall, the new energy industry in Liaoning province is still in the primary stage of development, it faces a lot of problems, such as lack of demand, the independent innovation is low, the transformation of technical achievements is slow, the cost of exploitation and utilization is high, there are many other constraints in the aspects of market, cost and technical aspects. The fiscal and taxation support policy are lack of systematic and targeted, and the existing policies prefers suppliers and the effect is limited.In order to give full play of fiscal and taxation support on the new energy industry in Liaoning province, we should accurately grasp and analysis the constraints and fiscal and tax policies, and we also need to make a new system plan to promote the development of the new energy industry, it is necessary to take appropriate, targeted and practical operational fiscal measures to create good policy environment for the development of new energy industry, and to eliminate the restricting factors in the development of new energy industry in Liaoning province, these aspects including market, cost, technology and incentive policies, and so on.Therefore, based on environment of the development of new energy industry at home and abroad, the article focus on the theoretical and practical issues in the new energy industry development in Liaoning province, and it also closely combined the fiscal and taxation policy with practice, then put forward some valuable suggestions on the construction of fiscal and tax policy system.Based on the economic effect of the development of new energy industry, we analyzed the development status of the new energy industry and the constraints of fiscal and tax policy, and we also considers the problems and obstacles in the development of new energy industry in Liaoning province, and considering its specific reasons, in the aspects of the fiscal and taxation policies, such as government spending, tax, government procurement and transferring payments, we proposed some suggestions on the development of new energy industry system. In this sense, this study has important meaning for policy decision and practical guiding. Specifically, the research content in this paper includes:Chapter one is introduction. It includes the thesis background and the definition of new energy and new energy industry, we study this problem from three aspects such as support system, international trend and empirical research, this paper also introduced the research framework and content briefly, as well as the possible innovation and shortage.The second chapter is theoretical analysis about the involvement of fiscal policies in the development of new energy industry. According to the macroeconomic background of the transformation of the pattern of economic development and practice requirements of new energy industry development, as well as the role of investment in the development of new energy industry, combining energy supply and technology advancement effect theory, this paper clarified the objective importance of development of new energy industry in China. Based on this, the paper explores the theoretical basis of government financial intervention of new energy industry and the specific way.The third chapter is the analysis about the present situation of new energy industry development and the financial restriction factors in Liaoning province. Through the analysis on the development environment of new energy industry, the paper give a overview about the status quo and fiscal and taxation policies in Liaoning province, it also refined restricting factors in the development of new energy industry in liaoning province reality, from some aspects such as the financial expenditure, tax incentives and consider financial attribution of the fiscal and taxation policy coordination,etc.The fourth chapter is about international experience of the new energy industry development. First of all, from four aspects such as the national specialized management institutions, perfect law and policy support system, a strong enforcement mechanism and effective coordination, the international experience of new energy industry was discussed. Secondly, we summarized the fiscal and taxation policy to support new energy industry development from four aspects, such as to promote technology research and development, to impel investment and production, to propel market cultivation and to bolster consumption. Finally, we summarized some revelations from the international experiences.The fifth chapter is about fiscal countermeasures to promote the development of new energy industry in Liaoning province. It researched the guiding ideology, principles and fiscal policy tools which were used to support the development of new energy industry in Liaoning province. Then, based on the international practical experience, and combined with the specific situation of Liaoning province, the paper proposed some fiscal and tax policies suggestions to promote the development of new energy industry in Liaoning province. Finally, through aspects such as making clear scientific development planning, establish new energy unified management institutions at the provincial level, attaches great importance to the financial market incentives, strengthening the professional and technical personnel training and improve the construction of new energy market mechanism, etc., we discussed some other supporting policies and measures.