沼气产业发展的税收补贴政策支持  

Policies of Taxes and Subsidies Supporting the Biogas Industry Development

作　　者：何周蓉[1,2] 

机构地区：[1]四川循环经济研究中心,四川绵阳621000 [2]石河子石河子大学经济与管理学院农业现代化研究中心,新疆石河子832003

出　　处：《中国沼气》2015年第1期53-57,共5页China Biogas

摘　　要：文章在研究已有沼气产业相关的税收补贴政策并结合沼气产业发展现状的基础上,构建以所得税、增值税和营业税等直接影响的沼气产业的税收政策和间接影响沼气产业发展的资源税、消费税和车辆购置税等。根据沼气生产的产业链过程,设计促进沼气产业发展的补贴政策体系来支持沼气产业规模化、商品化和市场化。Based on existed policies related to the taxes and subsidies supporting the biogas industry development,combined with the present situation of the biogas industry,the system of tax and subsidy policy was designed. The tax policy system composed of direct tax and indirect tax,the former including income tax,value added tax and business tax,and the latter including resource tax,consumption tax and vehicle purchase tax. The subsidy policy system designed according to the biogas industry chain should promote the biogas industry development,support the commercialization and marketing of the biogas.

关 键 词：沼气产业 沼气能源 沼气工程 税收 补贴 

分 类 号：S216.4[农业科学—农业机械化工程]