论文总字数：24061字

摘 要

能源不仅是人类赖以生存的必要保证，也是社会经济发展的重要支撑。目前，经济蓬勃发展的同时，长久被广泛开发和使用的传统能源带来的环境污染、供需矛盾、能源安全等愈发严重的现实性问题使得世界各国高度重视起新能源的生态正效应及以“绿色和谐经济”为特征的新能源产业的发展。税收政策作为政府宏观调控经济的手段，影响着新能源产业发展的速度成效，我国新能源产业的健康可持续发展离不开税收政策的大力扶持。

我国在发展新能源产业方面起步比国外稍晚，一方面，庞大的市场是我国新能源产业发展的良好优势，一系列税收优惠、财政补贴等扶持政策的制定与颁布更助推其发展迅速，然而，另一方面，我国新能源产业的发展还不成熟，技术障碍、资金不足、研发成本高、市场竞争力不高等仍成为制约其进一步顺利前行的瓶颈。我国有关新能源产业的现行税收政策不少，但不是很完善、很有针对性，存在形式单一、内容不全面、部分税负不合理、执行力度和效果不高、与其他税种征收政策及经济政策配合不协调等不足。为了给我国新能源产业营造一个健康可持续发展的成长环境，发挥其促进国民经济又快又好地发展的优势，提出就如何建立一个针对性的、完善的、有效的税收政策体系来继续鼓励和扶持其发展而言的建议是研究目的所在。探析推动我国新能源产业发展的税收扶持政策，首先得了解我国新能源产业发展、现行相关税收政策制定和实施的状况及存在的问题，然后有需要可参考国外新能源产业发展经验，最后方能提出我国新能源产业税收扶持政策方面切实有效的建议。研究方法主要采用文献研究法、比较分析法和规范分析法等。

探析新能源产业的税收扶持政策不仅要从加大税收优惠力度、调整现有不合理税负、完善其他配套的税种征收和经济政策以及分类、分环节、分地区地进行全面性兼针对性的差异性税收激励并确保其实施有效性等方面着手进行，更要多角度地从调动新能源产业自身进步的积极性、倡导消费者对新能源产品的多消费、正向与反向税收激励相结合等考虑，在切实可行的基础上步步落实。

关键词：新能源产业；税收扶持政策；优化建议

Analysis of Tax Support Policies to Promote the Development of New Energy Industry

Abstract

Energy is not only the necessary guarantee for human survival, but also an important support for the development of social and economic development. At present, the rapid development of the economy, has long been widely developed and used in the traditional energy environmental pollution, the contradiction between supply and demand, energy security has become more and more serious practical problems all over the world attach great importance to ecological new energy and positive effect to the "green harmonious economy" characterized by the development of new energy industry. As a means of macroeconomic regulation and control, tax policy affects the speed and effectiveness of new energy industry development. The healthy and sustainable development of our new energy industry is inseparable from the vigorous support of tax policy.

China started later than abroad, in the development of new energy industry, the huge market is a good advantage in the development of new energy industry in China, a series of tax incentives, financial subsidies and other policies to support the formulation and promulgation of China but also boost its rapid development, however, on the other hand, the development of the new energy industry in China is not mature, technical barriers, lack of funds, development cost is high, the market competitiveness is higher still become a bottleneck restricting the further progress smoothly. China"s new energy industry of the current tax policy a lot, but it is not very perfect, very targeted, in the form of a single, not comprehensive, part of the tax burden is not reasonable, the implementation and effect is not high, lack of coordination and cooperation with other tax collection policy and economic policy. In order for the new energy industry in China to build a healthy and sustainable development of the environment, promoting the fast and good development of the national economy advantage, put forward how to establish a targeted, perfect and effective tax system to encourage and support the development of the research purpose is suggested. Tax support policy of promoting the development of China"s new energy industry, first of all understand the development of China"s new energy industry, the current tax policy and the implementation of the situation and existing problems, then there is a need to develop new energy industry with reference to foreign experience, we can finally put forward China"s new energy industry in terms of effective tax policies advice. The research method mainly adopts the literature research method, the comparative analysis method and the standard analysis method, etc.

Analysis of the new energy industry tax policies not only to increase the intensity of tax incentives, adjust the existing unreasonable tax burden, improve the tax levy and other supporting economic policies and classification, link, area for comprehensive and specific differences in tax incentives and ensure the effective implementation of such aspects as more. To view from the transfer of new energy industry in the progress of their enthusiasm, consumer advocate for new energy products and more consumption, positive and negative combination of tax incentives and other considerations, based on practical step by step implementation.

Keywords: New energy industry; Tax support policy; Suggestions

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1研究背景 1

1.2研究目的及意义 1

1.2.1研究目的 1

1.2.2研究意义 1

1.3研究内容及方法 1

1.3.1研究内容 1

1.3.2研究方法 2

1.4论文框架 2

第二章 新能源产业税收政策研究的文献综述 3

第三章 我国新能源产业发展的状况分析 5

3.1新能源产业的界定 5

3.1.1新能源产业的内涵 5

3.1.2新能源产业的分类 5

3.2新能源产业发展的概况 6

3.3新能源产业发展过程中存在的问题 6

3.4新能源产业的发展前景和优势 7

3.4.1发展前景 7

3.4.2发展优势 8

第四章 税收扶持政策对新能源产业可持续发展的必要性 9

4.1理论依据 9

4.1.1庇古学说和外部性理论 9

4.1.2税收政策的资金支持和风险弱化机理 9

4.2税收政策对新能源产业发展过程的作用机制 9

4.2.1对新能源生产过程的影响 9

4.2.2对新能源消耗过程的影响 10

第五章 我国新能源产业的现行税收政策评析 12

5.1新能源产业税收政策的简述 12

5.2新能源产业税收政策的效果 14

5.3新能源产业现行税收扶持政策的缺失 14

5.3.1税收扶持体系的设计缺乏系统性和完善性 14

5.3.2税收政策欠缺针对性和差异性 14

5.3.3税收政策的执行力度不够而实施效率不高 15

5.3.4税收政策与其他经济政策的不协调 15

5.3.5税收扶持重生产、轻消费 15

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