基于财务评价体系的光伏项目含税LCOE分析  

ANALYSIS OF TAXED-LCOE FOR PHOTOVOLTAIC PROEJCT BASED ON FINANCIAL EVALUATION SYSTEM

作　　者：洪凌 孙志久 寿春晖 陈建国 李晓洁 金胜利 Hong Ling;Sun Zhijiu;Shou Chunhui;Chen Jianguo;Li Xiaojie;Jin Shengli(Zhejiang Provincial Key Laboratory of Solar Energy Utilization&Energy Saving Technology,Zhejiang Energy Group R&D,Hangzhou 311121,China;Zhejiang Zheneng Beihai Hydroelectric Power Generation Co.,Ltd.,Lishui 323900,China;Suzhou Zhongkang Electric Power Operation and Maintenance Co.,Ltd.,Zhangjiagang 215600,China)

机构地区：[1]浙江省太阳能利用及节能技术重点实验室,浙江浙能技术研究院有限公司,杭州311121 [2]浙江浙能北海水力发电有限公司,丽水323900 [3]苏州中康电力运营有限公司,张家港215600

出　　处：《太阳能学报》2022年第2期203-210,共8页Acta Energiae Solaris Sinica

基　　金：浙江省重点研发计划(2021C04009);浙江能源集团科技项目(ZNKJ-2019-083)。

摘　　要：该文结合财务评价系统的成本分类,配合国内增值税、所得税等税金的计算方式,推导通用的项目含税平准化度电成本(LCOE)公式,并提出项目含税LCOE值盈亏平衡点的概念和计算方法,来表征项目含税成本与上网电价间的盈亏平衡点。具体实例分析结果表明,含税LCOE公式可以适应项目全生命周期税率和上网电价变化的情况。项目扣减进项税或所得税"三免三减半"后,全周期度电成本明显降低,税收优惠政策对减轻项目前期资金压力有较好的支持作用。This article combines the cost classification of the financial evaluation system,the calculation methods of domestic value-added tax,income tax and other taxes to derive the project tax-included LCOE formula. It proposes the concept and calculation method of the project tax-included LCOE value break-even point to characterize the break-even point between project cost and the feed-in tariff.Case analysis shows that the tax-included LCOE formula can adapt to changes in the project’s life cycle tax rate and feed-in tariff. After the project deducts input tax or income tax,the full cycle power cost is significantly reduced,which indicates that tax preferential policies have a good support for reducing the early-stage funding pressure.

关 键 词：光伏 能源政策 LCOE 经济分析 成本估算 盈亏平衡点 

分 类 号：TK513.5[动力工程及工程热物理—热能工程]