碳达峰碳中和目标下可再生能源产业财税金融支持政策研究

Research on Fiscal, Tax and Financial Support Policies for Renewable Energy Industry Under Carbon Peak and Carbon Emission Neutrality Targets

中文关键词:  碳达峰  碳中和  可再生能源  财税政策  金融政策

英文关键词:carbon peak  carbon neutrality  renewable energy  fiscal and taxation policy  financial policy

中文摘要:

      能源作为经济社会发展的重要物质基础，也是碳排放的主要来源，推动能源结构调整、大力发展可再生能源产业是实现碳达峰碳中和目标的必然要求。为了促进可再生能源产业发展，国家实施了一系列财税宏观调控政策。本文在梳理政策现状的基础上，对存在的问题进行了识别，包括弃风弃光现象影响财政资金使用效益、可再生能源电价补贴不到位、财税优惠政策形式相对单一、优惠政策执行的配套机制不足等。从建立、完善可再生能源电力消纳保障机制，多种渠道解决可再生能源补贴缺口问题，进一步完善税收优惠政策，适时优化调整财政支持政策，与其他政策协同发挥作用等方面提出了政策优化建议。

英文摘要:

      As an important material basis for economic and social development, energy is also the main source of carbon emissions. Promoting the adjustment of energy structure and vigorously developing the renewable energy industry is an inevitable requirement to achieve carbon peak and carbon neutrality. In order to promote the development of renewable energy industry, China has implemented a series of fiscal and taxation macro-control policies. Based on the status quo of the policies, this paper identifies the existing problems, including the phenomenon of abandoning wind and photovoltaic that affects the use efficiency of financial funds, the insufficient electricity price subsidies for renewable energy, the relatively single form of fiscal and tax preferential policies, and the insufficient supporting mechanism for the implementation of preferential policies. Suggestions for policy optimization are put forward from the aspects of establishing and improving the guarantee mechanism for the consumption of renewable energy and electricity, solving the gap of renewable energy subsidies through various channels, further improving the preferential tax policies, optimizing and adjusting the financial support policies timely, and playing a synergistic role with other policies.