Research on the Fiscal and Taxation Policies to Promote the Development of Photovoltaic Industry in China
|Keywords||Photovoltaic industry fiscal and taxation policies SWOT analysis|
The problem of traditional energy crisis and pollution becomes more and more serious,which impels many countries to develop and utilize new energy. Solar energy resources are muchfavoured due to which are not only rich and green,but also can be transformed into clean electricpower through the photovoltaic cells. Starting the research of photovoltaic technology andproduct early, furthermore,long offering preferential policies to promote their photovoltaicindustries,some developed countries have achieved large-scale applications of photovoltaicpower by now. Though comparatively starting late,China’s photovoltaic industry develops veryquickly and has shaped a world-leading production advantages in just a few years, meanwhilethere are many problems exposed, such as the wholly weak industry competitiveness,theexcessive dependence on the foreign market and so on. Worse still, the deterioration of theinternational environment makes that China’s photovoltaic industry almost suffered a fatalblow,and most native enterprises lack of self-help ability, so it seems extremely urgent toconsummate the fiscal and taxation policies to support our photovoltaic industry.Consisting of six parts,the paper begins at the related theory introducing of which supportusing fiscal and taxation policies to promote photovoltaic industry,through the SWOT analysis ofthe photovoltaic industry development in China,it can be concluded that at present the mainorientation of fiscal and taxation policies should be to expand the domestic photovoltaic marketand enhance the technology of photovoltaic industry;from the comparative research on themature fiscal and taxation experience of foreign countries,it can be drawn that the incentivemethods like feed-in tariff policy,installation subsidy policy,preferential tax policy and creditpolicy, etc.,would be more advisable;through the study of our current fiscal and taxation policiesabout photovoltaic industry, it can be found that China’s policy deficiencies are:the feed-in tariffsystem is not sound, the subsidy policy never benefit the end user, lack of national preferentialtax policies, the R&D investment is insufficient, etc.; Finally,on the basis of the consummatingprinciples and objectives of policies,combining with the relevant provisions in the taxation law,the fiscal and taxation policy consummating suggestions are expounded about promoting thephotovoltaic technology enhancing,market expanding and external environment improving, threesupporting measures including legal improvement are added moreover.