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按照《中华人民共和国可再生能源法》,我国将可再生能源定义为:风能、太阳能、水能、生物质能、地热能、海洋能等非化石能源。同时规定,国家将可再生能源的开发利用列为能源发展的优先领域,通过制定可再生能源开发利用总量目标和采取相应措施,推动可再生能源市场的建立和发展。这里提到的“相应措施”应当包括财税政策措施。
According to “Renewable Energy Law of the People’s Republic of China”, China defines renewable energy as non-fossil energy such as wind energy, solar energy, hydropower energy, biomass energy, geothermal energy and ocean energy. At the same time, the state stipulates that renewable energy development and utilization should be listed as a priority area for energy development. The goal of total renewable energy development and utilization should be formulated and corresponding measures should be taken to promote the establishment and development of the renewable energy market. The “corresponding measures” mentioned here should include fiscal and taxation measures.