Research on Fiscal and Tax Policies to Promote the Development of New Energy in China

Abstract

In the context of energy revolution and climate change, low-carbon economy has become the trend of world economic development. At present, China's energy development is facing the problems of irrational distribution of energy structure, the contradiction between the type of energy, the per capita energy resources are relatively inadequate, and the energy efficiency is not high. At the same time, there are still some gaps between China's energy development and developed countries. This paper suggests that to accelerate the development of new energy, the national fiscal and taxation policy support is needed currently, and build fiscal and taxation policy system to promote development of China's new energy.