新能源税收政策的国际经验及对我国的启示

税收政策是促进新能源开发利用的一种重要政策手段.美国等发达国家发展新能源较早,在利用税收政策支持新能源发展方面积累了丰富经验,而印度等部分发展中国家近年来也在新能源税收政策上积极探索并取得了一定成效.我国开发利用新能源的时间较短,相关税收政策尚不完善,因此需要借鉴国外有益经验,进一步健全新能源税收政策体系,促进新能源发展.

International Experience of New Energy Tax Policy and Their Enlightenments for China

Taxation policy is a crucial mean to promote exploitation and utilization of new energy.Developed countries such as U.S.have already developed new energy earlier and accumulated plenty of experiences in using taxation policy to support new energy development.Moreover developing countries like India have achieved some effects in the exploration of taxation policy for new energy.As far as China is concerned,the time for utilization of new energy is relatively short,and the relevant taxation policy is deficient,thus we should learn from foreign experiences in order to improve our new energy taxation policy system and therefore promote new energy development.