Research On Fiscal And Tax Policies Of Technology Development In Photovoltaic Industry

As a strategic emerging industry,the photovoltaic industry is the focus of national adjustment and support.At the same time,photovoltaic is the focus of China's renewable energy development.Research on photovoltaic development is very important both in practical and theoretical sense.However,the current development problems of the photovoltaic industry include overcapacity,consumption problems,low competitiveness,and excessive dependence on subsidies.These problems are ultimately due to low technical barriers and weak technological innovation capabilities.And past policies have focused on encouraging investment,leading to the situation of “ heavy power generation and light manufacturing ”.Further improving the technology research and development capabilities of the photovoltaic industry is especially necessary for the development of the photovoltaic industry.From the perspective of the research on the photovoltaic industry,there are many links in the technology research and development,infrastructure investment,production,market,and final consumption of the photovoltaic industry.From the perspective of national policies,there are fiscal and taxation policies,financial policies,industrial policies,and international cooperation policies.From the perspective of the subjects involved,there are government departments,research and development research institutions,photovoltaic production enterprises,power generation enterprises,national power grids,and consumer terminals.Due to limited space,this article focuses on the research and development of the photovoltaic industry.The policy focuses on fiscal and taxation policies,and the main body is limited to photovoltaic enterprises.Photovoltaic enterprise technology research and development will face many problems such as capital,cost benefits,and technology protection.In the R&D phase,the state needs to support the fiscal and taxation policies.First,it can provide R&D incentives and economic incentives for PV companies.Second,reduce the risk of technology R&D and invest in social R&D.Third,it is beneficial to encourage enterprises to And the results are transformed into mature commodities;Fourth,it is conducive to creating good external conditions for the development of photovoltaic enterprises.Therefore,based on the status quo of China's photovoltaic industrytechnology development,this paper proposes fiscal and taxation policies through reading literature,qualitative and quantitative analysis.This article is divided into seven chapters.The first chapter is the introduction of the article,including the research significance,research objects,literature review,innovation points and deficiencies.Chapter 2 is the theoretical part,including the theory of sustainable development,the theory of externality,the theory of uncertainty,and analyzes the necessity and effectiveness of fiscal and taxation policy intervention and promotion of technology research and development in the photovoltaic industry.Chapter 3 introduces the overall development of the photovoltaic industry and the development of technology.Chapter 4 combs and classifies the fiscal and taxation policies related to China's photovoltaic industry,and finds the current policy biases and problems.Chapter 5 uses the stata software for further empirical analysis and verification of the fiscal and tax problems found in Chapter 4.It is found that the current fiscal subsidy policy can encourage PV companies to increase their technology R&D investment,while the tax incentives have no obvious impact on PV technology R&D..Chapter 6 draws on the experience of other countries and concludes that the common point of developing photovoltaic industry in developed countries is to pay attention to research and development links and consumption links,and to pay attention to energy storage technologies.For example,tax credits for energy storage technology research and development,subsidies,and sources.Diversified and targeted,and develop specific tax incentives.Chapter 7 is the conclusion of the article,which is to propose countermeasures for the problems found in the literature review section,policy combo part,and empirical analysis.The recommendations include increasing the budget input,adjusting the fiscal expenditure,strengthening the budget expenditure performance evaluation,and improving the government.Purchasing policies,increase tax incentives,and levy carbon taxes in a timely manner.