【摘要】：湖南正處于工業(yè)化中期階段，能源結(jié)構(gòu)以煤為主，高碳特征明顯，在保障能源供給和經(jīng)濟(jì)快速發(fā)展的雙重壓力下，發(fā)展新能源產(chǎn)業(yè)對增加湖南能源供應(yīng)、保障能源安全、應(yīng)對氣候變化和搶占未來產(chǎn)業(yè)發(fā)展制高點意義重大。 在此背景形勢下，本文首先以湖南省的新能源產(chǎn)業(yè)作為具體研究對象，分類概括其風(fēng)能、太陽能、核能、生物質(zhì)能、地?zé)崮芎椭悄茈娋W(wǎng)的產(chǎn)業(yè)發(fā)展現(xiàn)狀及湖南新能源產(chǎn)業(yè)發(fā)展的有利條件和制約因素，著重對現(xiàn)行湖南省新能源產(chǎn)業(yè)的財稅政策進(jìn)行梳理和介紹，并對其進(jìn)行分析和評價。其次系統(tǒng)介紹和分析了美國、韓國和江蘇省的新能源產(chǎn)業(yè)財稅政策，通過對比和分析得出經(jīng)驗借鑒。再次將太陽能光伏產(chǎn)業(yè)作為財稅政策促進(jìn)湖南新能源產(chǎn)業(yè)發(fā)展的案例分析對象，，介紹了其基本情況，在概括和評價湖南太陽能光伏產(chǎn)業(yè)現(xiàn)階段獲得的財稅政策支持的基礎(chǔ)上，給出了相應(yīng)建議：盡快推出地方光伏上網(wǎng)電價補貼政策，加強光伏產(chǎn)業(yè)各生產(chǎn)階段的財政扶持，完善支持光伏產(chǎn)業(yè)發(fā)展的稅收政策。最后根據(jù)完善湖南省新能源產(chǎn)業(yè)財稅政策的總體原則，得出了支持湖南省新能源產(chǎn)業(yè)發(fā)展的具體財稅政策建議：完善財政補貼制度、加大政府采購力度、豐富財政投資方式和調(diào)整稅收支持政策，同時輔之以金融政策、產(chǎn)業(yè)政策、人才政策等相關(guān)配套措施。
[Abstract]:Hunan is in the middle stage of industrialization, the energy structure is mainly coal, and the characteristics of high carbon are obvious. Under the dual pressure of ensuring energy supply and rapid economic development, the development of new energy industry is of great significance to increase Hunan's energy supply, ensure energy security, deal with climate change and seize the commanding point of industrial development in the future. Under this background situation, this paper first takes the new energy industry of Hunan Province as the concrete research object, classifies and summarizes the industrial development status of wind energy, solar energy, nuclear energy, biomass energy, geothermal energy and smart grid, as well as the favorable conditions and restrictive factors of the development of Hunan new energy industry, and focuses on combing and introducing the current fiscal and tax policies of Hunan new energy industry, and carries on the analysis and evaluation to it. Secondly, it systematically introduces and analyzes the fiscal and tax policies of the new energy industry in the United States, South Korea and Jiangsu Province, and draws lessons from the experience through comparison and analysis. Thirdly, the solar photovoltaic industry is regarded as the case analysis object of fiscal and taxation policy to promote the development of Hunan new energy industry, and its basic situation is introduced. on the basis of summarizing and evaluating the financial and tax policy support obtained by Hunan solar photovoltaic industry at this stage, the corresponding suggestions are given: to launch the local photovoltaic electricity price subsidy policy as soon as possible, and to strengthen the financial support of each production stage of photovoltaic industry. Improve the tax policy to support the development of photovoltaic industry. Finally, according to the overall principle of perfecting the fiscal and tax policy of Hunan new energy industry, the specific fiscal and tax policy suggestions to support the development of Hunan new energy industry are obtained: perfecting the financial subsidy system, increasing the intensity of government procurement, enriching the way of financial investment and adjusting the tax support policy, supplemented by financial policy, industrial policy, talent policy and other related supporting measures.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F426.2

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