Research On The Improvement Of Finance And Taxation Policy For Harbin Photovoltaic Industry

The coordinated development of economic benefit and social benefit is the development orientation of energy industry.This is an unprecedented development opportunity for the clean energy industry represented by photovoltaic.However,the photovoltaic industry as one of the components of China’s energy,the current overcapacity and industrial transformation structural constraints make the development of the energy industry faced with many tests.At the same time,China is currently in the stage of supply-side structural reform and economic development of the new normal.Due to the large-scale capital investment and market failure in the photovoltaic industry,the importance of government fiscal and tax policies in the development of this industry is self-evident.As an old industrial base in Northeast China,Harbin has a long history of industrial development and its dependence on planned economy,which makes the support of fiscal and tax policies for the development of photovoltaic industry become an urgent field to be studied.Article USES literature research,induction and deduction method and integrating theory with practice,origin and analyzing the present situation and problems of government support for photovoltaic industry,Harbin photovoltaic industry status quo analysis,and from the enterprise leading mode,the PPP development mode and development mode of BOT,the photovoltaic industry,summarized the main development models and types,and then from the central fiscal,tax and industrial funds on photovoltaic industry in Harbin city government fiscal and taxation support the status quo.After analyzing its current situation and combining with the effect of fiscal and tax policies,this paper analyzes the restrictive factors of fiscal and tax support policies for the photovoltaic industry in Harbin from the aspects of inhibiting policy activity of business environment,poor industrial pull of fiscal policy,poor industrial tilt of tax policy and low guiding degree of industrial fund.In view of the above problems,this paper explores the causes,and puts forward specific and targeted development strategies from the aspects of establishing the business environment policy guarantee of the old industrial base,establishing the financial support guarantee of Harbin photovoltaic industry government,consolidating the tax policy guarantee of Harbin photovoltaic industry,and laying the strategic guarantee of Harbin photovoltaic industry.Under the perspective of supply-side structural reform,promote the sound development of Harbin photovoltaic industry,and establish an effective government fiscal and tax policy support system for the new energy industry.