由于我国环境污染严重,节能减排压力日益加大,新能源作为化石能源的替代对降低我国污染物的排放起着积极的作用;同时,新能源发电作为目前我国以火电为主的电源结构补充,对优化电源结构,改善电力供应,对局部地区电力供应紧张具有一定的缓解作用。随着化石能源的日益枯竭,新能源对其的替代作用明显。随着国家环境保护意识不断加强,为实现可持续发展目标,在国家不断出台政策鼓励下,新能源发电企业如雨后春笋般不断涌现,发电企业面临的税务风险也不断显现,如何正确理解税务政策、合理进行业务处理、从源头开始规避税务风险、进行税务筹划合理避税,成为新能源发电企业亟待解决的问题。 Due to serious environmental pollution in our country, increasing pressure on energy saving and emission reduction, new energy as an alternative to fossil fuels to reduce emissions of our pollutants play a positive role; the same time, new energy power generation as the current thermal power structure in China , To optimize the power structure, improve the power supply, the power shortage in some areas have a certain ease. With the depletion of fossil fuels, new energy has obvious replacement effect on them. With the continuous strengthening of national environmental protection awareness, in order to achieve the goal of sustainable development, with the continuous introduction of policies by the state, new-energy power generation enterprises have mushroomed and the tax risks faced by power generation enterprises are constantly emerging. How to properly understand the tax policies, Reasonable business processes, from the source to avoid tax risks, tax planning and reasonable tax avoidance, a new energy power generation enterprises to be solved.