Research on Tax Incentives to Promote the Development of Photovoltaic Industry Under the Goal of"Carbon Peaking and Carbon Neutrality"
In recent years,China's photovoltaic industry has made remarkable achievements in the world,and it is important to promote the photovoltaic industry to the top of the value chain curve to achieve the goal of"double carbon".It is found that the current tax preferential policies in promoting the development of photovoltaic industry have problems such as untimely update of VAT preferential policies,insufficient corporate income tax preferential policies,and gaps in land-related tax preferential policies.The future reform can start from the following three aspects.Firstly,it needs to improve and implement the VAT preferential policies.Secondly,the corporate income tax preferential policies should be strengthened.Thirdly,it should clarify the land-related tax preferential policies and fill the tax preferential gaps.
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