Rescarch About The Tax Policy To Develop The New Energy Industry

In the energy revolution and climate change context, more and more countries began to shift the focus of energy development and utilization to new energy, they hope that they can change the current irrational energy consumption structure through the development and utilization of new energy, how to further improve energy efficiency has become a concern in most countries. China also recognized the positive role of the new energy industry development of our country, and has taken many policies to promote its development.New Energy has a character of green, low carbon, the development of new energy industries for the sustainable development of the national economy is of great importance.In recent years, China’s new energy industry has been considerablely developed, the production of wind turbines and solar cellssolar cells are in the first in the world.Undeniably, in the course of its development, there are still many problems, such as backward technology, unbalanced industrial structure, low energy efficiency, to a certain extent, these problems have constrained the development of new energy industries.Tax policy as an important means for the government macro-control, can solve these problems to some extent, promote the healthy development of new energy industries. Solar photovoltaic industry and wind energy industry is a new industry, a typical representative of these two industries in the development process, not only has the universality of the new energy industry development process exists, but also industry-specific issues.Paper chooses solar photovoltaic industry and the wind energy industry as a typical industry, analyze common issues of new energy industry development and the special problems of two industries.Basis of the existence of new energy industry in the development process as well as tax policy issues in the implementation of existing problems, we use the theory of economics and taxation, and learn from foreign experience in the successful development of new energy industries, we put forward some policy recommendations to improve our new energy industry,including clear and expanding the tax credit scope of the new energy development, wealth tax incentives in the form of new energy industries, strengthening legislation, a complete energy tax system, and personality traits of course also for the solar photovoltaic industry and the wind power industry development process exists, propose appropriate policy recommendations.