当前,在能源结构调整、化解过剩产能和防治大气污染的背景下,风电已成为我国继煤电、水电之后的第三大电源,初步形成了较为完善的可再生能源产业体系。近年来,国家为鼓励和支持风电产业发展,先后出台了一系列有针对性的税收优惠政策,并且收到了一定的成效,但这些政策的优惠力度仍显不足,亟需予以完善。风电行业所涉税收政策分析及存在的问题风电行业税收优惠政策包括增 Currently, under the background of energy restructuring, excess capacity elimination and air pollution prevention and control, wind power has become China’s third largest power source after coal-fired power and hydropower. A relatively complete renewable energy industrial system has been basically formed. In recent years, in order to encourage and support the development of the wind power industry, the state has successively promulgated a series of targeted tax preferential policies and received certain achievements. However, the preferential treatment of these policies is still insufficient and is in urgent need of improvement. Wind power industry-related tax policy analysis and existing problems Wind power industry tax incentives include increased