该文结合财务评价系统的成本分类,配合国内增值税、所得税等税金的计算方式,推导通用的项目含税平准化度电成本（LCOE）公式,并提出项目含税LCOE值盈亏平衡点的概念和计算方法,来表征项目含税成本与上网电价间的盈亏平衡点。具体实例分析结果表明,含税LCOE公式可以适应项目全生命周期税率和上网电价变化的情况。项目扣减进项税或所得税“三免三减半”后,全周期度电成本明显降低,税收优惠政策对减轻项目前期资金压力有较好的支持作用。
Abstract
This article combines the cost classification of the financial evaluation system, the calculation methods of domestic value-added tax, income tax and other taxes to derive the project tax-included LCOE formula. It proposes the concept and calculation method of the project tax-included LCOE value break-even point to characterize the break-even point between project cost and the feed-in tariff. Case analysis shows that the tax-included LCOE formula can adapt to changes in the project's life cycle tax rate and feed-in tariff. After the project deducts input tax or income tax, the full cycle power cost is significantly reduced, which indicates that tax preferential policies have a good support for reducing the early-stage funding pressure.
关键词
光伏 /
能源政策 /
LCOE /
经济分析 /
成本估算 /
盈亏平衡点
Key words
PV /
energy policy /
LCOE /
economic analysis /
cost estimating /
break-even point
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基金
浙江省重点研发计划（2021C04009）; 浙江能源集团科技项目（ZNKJ-2019-083）
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