本文選題：光伏產(chǎn)業(yè)　切入點：財稅　出處：《西北師范大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著我國經(jīng)濟的飛速發(fā)展，化石能源得到了大力開發(fā)，如果保持當前的開發(fā)速度，有關(guān)數(shù)據(jù)顯示石油資源將在本世紀中期被開采殆盡，煤炭也將在130年后枯竭。于此同時，由于化石能源的使用，造成了巨大的二氧化碳、二氧化硫等溫室氣體的排放，造成了一系列生態(tài)問題。目前，我國逐漸進入了知識經(jīng)濟時代，在需求大量能源的同時，越來越注重環(huán)境保護問題，導致環(huán)境保護和能源需求的矛盾日益凸顯。因此，以太陽能、風能、核能等為代表的新能源日益得到重視，并在總體能源中的比例得到增加。在新能源中，風能受季節(jié)影響較大，發(fā)電量具有不穩(wěn)定性；核能在日本福島核電站事故后，其安全性受到了質(zhì)疑。相比之下，太陽能具有穩(wěn)定、安全等優(yōu)勢，成為新能源的首選。雖然也受到季節(jié)、天氣因素的影響，但是瑕不掩瑜，太陽能還是一種取之不盡的理想能源。 目前，太陽能產(chǎn)業(yè)分為光伏和光熱兩大組成部分：光熱產(chǎn)業(yè)是把太陽的光能轉(zhuǎn)化成熱能，，光伏產(chǎn)業(yè)是把光能轉(zhuǎn)化成電能。第二次工業(yè)革命以來，電力成為人類最主要的能源，光伏產(chǎn)業(yè)也成為太陽能產(chǎn)業(yè)的核心。當前學者對促進新能源的產(chǎn)業(yè)發(fā)展的研究較多，可是對于通過政府財政稅收手段促進光伏產(chǎn)業(yè)發(fā)展的研究較少。本文從光伏產(chǎn)業(yè)發(fā)展現(xiàn)狀入手，以新型產(chǎn)業(yè)保護理論為基礎(chǔ)，應(yīng)用產(chǎn)業(yè)成長的動力機制模型分析法（NIIP）分析我國現(xiàn)有的有關(guān)光伏產(chǎn)業(yè)的財政稅收政策，并與西方發(fā)達國家相關(guān)政策作對比，揭示我國促進光伏產(chǎn)業(yè)發(fā)展的財稅政策問題，并提出相應(yīng)的對策。
[Abstract]:With the rapid development of China's economy, fossil energy has been vigorously developed. If the current rate of development is maintained, relevant data show that oil resources will be exhausted by the middle of this century, and coal will be exhausted in 130 years. The use of fossil energy has resulted in huge emissions of greenhouse gases such as carbon dioxide, sulfur dioxide and so on, which have caused a series of ecological problems. At present, China has gradually entered the era of knowledge economy, which requires a lot of energy at the same time. More and more attention has been paid to the problem of environmental protection, which has led to the increasing contradiction between environmental protection and energy demand. Therefore, new energy sources, such as solar, wind, nuclear and so on, have been paid more and more attention to. And the proportion of total energy. In new sources of energy, wind energy is affected by the season and power generation is unstable. The safety of nuclear energy in the wake of the Fukushima nuclear power plant accident in Japan has been questioned. Solar energy, with its advantages of stability and safety, has become the first choice for new energy sources. Although it is also affected by seasons and weather factors, solar energy is still an inexhaustible and ideal energy source. At present, the solar energy industry is divided into photovoltaic and photothermal components: the photothermal industry converts the solar light energy into heat energy, and the photovoltaic industry converts the solar energy energy into electric energy. Since the second industrial revolution, electricity has become the most important source of energy for human beings. Photovoltaic industry has also become the core of solar energy industry. However, there is little research on how to promote the development of photovoltaic industry through the means of government finance and taxation. By using the dynamic mechanism model analysis method of industry growth, this paper analyzes the existing fiscal and tax policies of photovoltaic industry in China, and compares them with the relevant policies of the western developed countries to reveal the problems of fiscal and tax policies in promoting the development of photovoltaic industry in China. And put forward the corresponding countermeasures.
【學位授予單位】：西北師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.0;F426.61

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