Comparative Study on Domestic and Foreign Fiscal,Tax and Financial Policies Supporting the Development of Energy Storage
Research on domestic and foreign fiscal and financial policies supporting the development of energy storage is of great significance for achieving the national"dual carbon"strategic goal and promoting the sustainable development of energy storage.As one of the technical means to support green development,energy storage is an important carrier to steadily promote the"dual carbon"strategic goal and support the construction of a new power system,and promote the high-quality large-scale development of energy storage,which requires the support and guarantee of the state from the fiscal and tax financial policies.Therefore,based on the two policy perspectives of fiscal and tax,this paper compares and analyzes the characteristics and differ-ences of domestic and foreign fiscal and tax financial policies in supporting the development of energy storage.The analysis shows that domestic and foreign energy storage support policies have their own characteristics,and foreign countries tend to in-troduce fiscal and tax bills to support the development of energy storage at the national level,and promote the development of energy storage industry based on accelerated depreciation,tax credits,research and development subsidies.Domestic focus on the local combination of industrial development needs around the"capacity+electricity"subsidies,through the setting of sub-sidy years and subsidy amount ceiling,based on the proportion of investment,one-time incentives,loan discounts and other ways to carry out differentiated subsidies.Although China's fiscal and tax financial policies support the development of energy storage,there is still room for further improvement in the coordination of energy storage subsidies with local fiscal carrying ca-pacity,fiscal and tax policy coordination and the definition of financial support for energy storage indicators.On this basis,it is proposed that the fiscal and tax level should pay attention to the collaborative design of fiscal subsidies and tax incentives,and exert the leverage effect of fiscal funds.At the financial level,we should improve the definition of indicators for energy storage projects,strengthen information disclosure and third-party evaluation and construction,and enrich the financial product system supporting energy storage projects.
energy storage developmentfinancial subsidiestax incentivesfinancial policy
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