Research On Tax Policy Of Wind Power Industry Based On Industry Chain

With the decreasingof fossil energy and the growing environmental pollution problems,people have gradually realized the necessity of vigorously developing clean energy.As one of the most economical clean energy,wind energycan definitelyplay an important role in optimizing and upgrading China’s energy structure.To encourage the rapid development of the wind power industry,China has issued a series of fiscal policies and tax incentives.The above policies have indeed promoted the development of the wind power industry,but in the long run,there are still some problems with the current tax policy.Based on the industry chain,this paper selects the representative enterprise of wind power industry--Goldwind Technology Co.,Ltd.as a case to study the taxation policies that promote the development of China’s wind power industry.The main content of the article includes four parts.One is policy analysis,which mainly sorts out the taxation policies related to the wind power industry in recent years;the second is problem analysis,pointing out the current tax-related problems of the wind power industry from the perspective of the industrial chain;The third part is a case study.This part takes Goldwind Science and Technology Co.,Ltd.as an example.It analyzes the tax policy by analyzing the taxation changes between 2014 and 2018 and by combing the tax preferential policies enjoyed by the upstream,midstream and downstream industry chains.The fourth part is policy recommendations.Based on the results of tax policy analysis and case analysis,this part proposes corresponding tax policy recommendations for each link of the wind power industry chain.For upstream,the relevant R&D personnel labor compensation can be exempted from personal income tax from the perspective of personal income tax incentives to encourage innovation;For the design and integration of wind turbines in the midstream,a tax concession can be designed in the corporate income tax regarding the grant of a credit for the cost of purchasing domestic equipment by the enterprise;Regarding the downstream,it is proposed to allow enterprises to transfer the input tax amount that has not been deducted to other enterprises by means of transfer to enhance the flow of funds.