促进我国风电发展的财税政策研究  

A Study on Fiscal and Tax Policies for the Development of Wind Power in China

作　　者：彭月兰[1] 任晋晋 PENG Yue-lan;REN Jin-jin(Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学,山西太原030006

出　　处：《经济问题》2018年第8期28-31,83,共5页On Economic Problems

基　　金：山西省留管办项目"资源型地区新能源发展战略与政策研究"(晋留管办发[2016]5号)的阶段性成果

摘　　要：可再生能源替代传统能源是绿色低碳发展的必然选择。相比较其他类型的可再生能源,风力发电有其自身的优势,是世界各国未来大力发展的新能源之一。风电的发展需要政策,特别是财税政策的支持。通过对比美国支持风电的财税政策,指出我国风电发展及其财税政策存在的问题,并提出未来我国风电发展的财税政策建议。It is a necessary choice that renewable energy takes the place of traditional fossil fuels in the process of green and low-carbon developmentin China. Wind power has its own advantages in comparison with other renewables and has been encouraged to be developed faster worldwide. To improve the development of wind power,incentive policies especially fiscal and tax policies are needed. Based on the status quo and problems of the wind power and its fiscal policy in China,this paper focused on the analysis of strengths which fiscal policies on the wind power have in the United States,and some suggestions were offered for the future sound development of wind power in China.

关 键 词：风力发电 可再生能源 财税政策 

分 类 号：F810.42[经济管理—财政学]