With the orderly promotion of carbon peaking and carbon neutrality goals,biomass energy,as the only zero-carbon energy,is placed high hopes in the process of accelerating the transformation of energy structure.The paper systematically reviews China's fiscal and tax policies that support the development of biomass energy industry.Based on the relevant experience of the United States,Japan and Australia,this paper proposes suggestions for optimizing relevant fiscal and tax policies,including increasing the support for the"whole process"of fiscal policies,further enhancing the coordinating role of tax policy tools,and promoting the coordination between fiscal and tax policies and other public policies,in order to provide policy support for the high-quality development of biomass energy industry.
关键词
生物质能/碳达峰碳中和目标/财税政策/财政补贴/税收优惠
Key words
Biomass energy/Carbon peaking and carbon neutrality goals/Fiscal and tax policies/Fiscal subsidies/Tax incentives
维普
万方数据