Liu Hanyuan, deputy to the National People's Congress and chairman of the board of directors of Tongwei group, told Red Star news that at this year's two sessions, he mainly made relevant suggestions on reducing the tax burden of photovoltaic power generation enterprises, solving the arrears of photovoltaic power generation subsidies, clarifying and optimizing the management mode of photovoltaic power generation industry.
Reduce the tax of photovoltaic power generation enterprises
According to Liu Hanyuan, the tax burden has become the most important factor restricting China's photovoltaic power generation to fully realize the parity on-line. Photovoltaic industry, as a strategic emerging industry that should be encouraged and supported by the state, should enjoy the inclusive policy, and at the same time, it is urgent to introduce the tax reduction and fee reduction policy with industry orientation.
For the above problems, Liu Hanyuan suggested:
The first is to refer to the value-added tax payment policy of small-scale hydropower projects, including photovoltaic power generation projects in the simple collection range according to the 3% collection rate; the policy of 50% refund upon collection of value-added tax of photovoltaic power generation shall be continued as soon as possible, and with reference to the provisions of 50% refund upon collection of value-added tax of wind power generation, the policy termination period shall not be set temporarily.
Second, the input tax of interest cost can be calculated and deducted. It is suggested that we should continue to deepen the reform of value-added tax, solve the problem of deduction difficulty, refer to the method of calculating deduction of input tax of purchased agricultural products, and allow enterprises to calculate the input tax that can be deducted according to the interest expense actually paid and the tax rate proportion of 6% of loan service.
Third, the photovoltaic power generation enterprises shall be refunded the amount of tax retained at the end of the stock period. It is suggested that in addition to the incremental tax rebate, a one-time tax rebate should be implemented for photovoltaic power generation enterprises that do not enjoy the tax rebate of stock retention, so as to further reduce the financial pressure of enterprises.
Fourth, the income tax exemption policy shall be implemented for the non subsidy projects of photovoltaic power generation. It is suggested to exempt the income tax of non subsidized projects while implementing the policy of three-year exemption and three-year half reduction.
Develop more forward-looking renewable energy development goals
Liu Hanyuan said that at present, photovoltaic power generation has sufficient cost advantages. Based on the equivalent energy output, the cost of photovoltaic power generation has been reduced to the price of crude oil below $10 per barrel, and the whole process of power generation is zero pollution and zero emission. More importantly, in 10 to 20 years, 70% of the energy increment and 30% to 50% of the stock can be replaced by renewable clean energy, which can firmly hold the initiative of national energy supply in their own hands, and effectively pull the domestic market from the two dimensions of investment and consumption in the process. However, the current development goal of renewable energy in China is difficult to meet the requirements of accelerating the optimization and upgrading of energy structure, and also fails to keep up with the actual speed of industrial development.
Liu Hanyuan said that timely adjustment and formulation of more forward-looking renewable energy development goals, whether to actively guide the healthy development of renewable energy industry or accelerate the promotion of a new round of global energy revolution, are of great historical and practical significance.
For the above problems, Liu Hanyuan suggested:
First, we need to implement general secretary Xi Jinping's important instructions on promoting China's energy revolution and formulate more positive targets for renewable energy development. It is suggested to draw on the experience of foreign renewable energy development and set more active, forward-looking and leading development goals. Specifically, by 2030, the proportion of non fossil energy in China's primary energy consumption will reach 30%, and by 2050, it will reach 50%.
Second, it is suggested that the state increase investment in renewable energy represented by photovoltaic to promote energy transformation and upgrading. In this process, it can also promote the utilization of production capacity such as steel and cement, and the industrial scale and market capacity can continuously support the investment intensity of trillions every year. It can not only accelerate the energy transformation, but also play a positive role in stabilizing investment and employment.
Third, formulate specific and operable supporting implementation plans, strengthen the rigidity of planning implementation, regularly monitor, evaluate and assess the completion results, and release the results to the society, so as to ensure that the goals are achieved on time and achieve the expected results.
Fourth, reduce and remit renewable energy taxes. Tax reduction for strategic emerging industries, including photovoltaic, can also accelerate the arrival of the era of affordable Internet access under full market conditions in 2021, and accelerate the pace of China's energy transformation.