促进新能源产业发展的税收政策研究

摘要

新能源产业是解决资源短缺，优化产业结构，促进人与自然和谐发展的重要途径。对于尚在起步阶段的新能源产业，政府应加大支持力度。文章认为促进新能源产业发展的税收政策应从加强环境保护、促进能源产业技术进步、鼓励新能源产品的消费、激励性税收政策与限制性税收政策并重以及确保各项税收优惠及补贴落到实处等方面入手。%Developing the new energy industry is an important way to solve the shortage of resources, opti-mize the industrial structure and promote harmonious development between human and nature. At the early stage of the new energy industry, greater support from the government is required. For the development of the new energy industry, the formulation of the tax policy should proceed from enhancing environmental protec-tion, promoting the progress of technology, encouraging consumption of new energy products, attaching equal importance to incentive and restrictive tax policies and ensuring the implement of various preferential tax treat-ments and subsidies.