A Research on Fiscal and Tax Policies for Promoting the Development of Biomass Energy Industry
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.
Biomass energyCarbon peaking and carbon neutrality goalsFiscal and tax policiesFiscal subsidiesTax incentives