Research On Fiscal And Tax Policies To Promote The Development Of Wind Power Industry

Energy is an important basis of human social and economic development,playing an important role in the input of economic development.Due to the first industrial revolution and the second industrial revolution,great changes took place in the way of energy utilization,which promoted rapid economic development and facilitated people's daily life.However,rapid economic growth has come at a cost: the steam engine and electricity are powered by rapid consumption of fossil fuels,causing environmental and climate problems.Acid rain,security of food supply and frequent natural disasters have all warned about the drawbacks brought by the traditional economic development mode.The issue of global warming has attracted global attention.The climate change convention adopted by the United Nations in 1992 is a reflection on global economic development.Coping with climate change and controlling environmental pollution are necessary choices of mankind.As clean energy,renewable energy can not only promote the improvement of climate and environment,but also alleviate the constraints of increasingly exhausted fossil resources such as oil and coal.It can also bring new driving force for economic development in the context of slow global economic growth.Electricity has played an important role in China's economic development,with a high proportion of carbon power supply,resulting in the overall economy's dependence on fossil energy.Achieve sustainable economic development requires the development of clean energy,wind energy development has become the choice of climate and environment problem in our country,our country's wind resources are more abundant,in the global trend to the development of new energy,wind energy related industry development in succession: from 2006,the renewable energy law of the People's Republic of China in the form of law to promote wind power industry development,by the end of 2010,wind power cumulative installed capacity beyond the United States,has become the first in the world.However,in recent years,the wind power industry is not strong in independent innovation,wind curtailment phenomenon is serious,investment warning and other problems appear,hindering the healthy and sustainable development of China's wind power industry.This paper focuses on the mechanism and current situation of fiscal and tax policies to promote the development of wind power industry,and analyzes the current development situation by applying relevant fiscal and tax policy theories,and putsforward Suggestions for promoting the development of wind power industry in China by referring to literature,charts,data analysis and international experience.The first part(chapter 1 and chapter 2)analyzes the feasibility and necessity of developing the wind power industry,and analyzes the significance of developing the wind power industry in theory and reality respectively.The second part(chapter 3 and chapter 4)summarizes the status quo of China's wind power industry and fiscal and tax policies based on the previous part.By using mathematical model,this paper analyze fiscal subsidies and tax breaks for wind power industry investment mechanism,the influence of using PCSE model evaluating the capacity of wind power industry: subsidies and preferential tax indeed promoted the development of wind power industry in our country,the real problems facing the wind power industry development,however,has affected the further development of wind power industry,the third part(chapter 5 and chapter 6)combining with the support of new energy development of foreign experience,put forward to promote the healthy and continuous development of wind power industry fiscal and taxation policy recommendations: through improve the electricity price subsidies,improve the efficiency of subsidy;Attach importance to technology research and development,to reduce overcapacity;Paying attention to wind power forecasting ability and peak load regulation power supply to promote the stable output of wind power;We will make full use of tax tools to reduce the tax burden on production,improve production efficiency,encourage consumption of wind power through GST subsidies,and impose environmental taxes on enterprises that limit carbon emissions.The last part summarizes this research and makes plans for future research.