基于财务评价体系的光伏项目含税LCOE分析

doi:10.19912/j.0254-0096.tynxb.2020-0384

太阳能学报 ›› 2022, Vol. 43 ›› Issue (2): 203-210.DOI: 10.19912/j.0254-0096.tynxb.2020-0384

基于财务评价体系的光伏项目含税LCOE分析

洪凌¹, 孙志久², 寿春晖¹, 陈建国³, 李晓洁¹, 金胜利¹

1.浙江省太阳能利用及节能技术重点实验室,浙江浙能技术研究院有限公司,杭州 311121;
2.浙江浙能北海水力发电有限公司,丽水 323900;
3.苏州中康电力运营有限公司,张家港 215600

收稿日期:2020-04-27 出版日期:2022-02-28 发布日期:2022-08-28
通讯作者: 寿春晖（1984—）,男,博士、高级工程师,主要从事环保及新能源技术开发方面的研究。shouchunhui@zjenergy.com.cn
基金资助:
浙江省重点研发计划（2021C04009）; 浙江能源集团科技项目（ZNKJ-2019-083）

ANALYSIS OF TAXED-LCOE FOR PHOTOVOLTAIC PROEJCT BASED ON FINANCIAL EVALUATION SYSTEM

Hong Ling¹, Sun Zhijiu², Shou Chunhui¹, Chen Jianguo³, Li Xiaojie¹, Jin Shengli¹

1. Zhejiang Provincial Key Laboratory of Solar Energy Utilization & Energy Saving Technology, Zhejiang Energy Group R&D, Hangzhou 311121, China;
2. Zhejiang Zheneng Beihai Hydroelectric Power Generation Co., Ltd., Lishui 323900, China;
3. Suzhou Zhongkang Electric Power Operation and Maintenance Co., Ltd., Zhangjiagang 215600, China

Received:2020-04-27 Online:2022-02-28 Published:2022-08-28

摘要/Abstract

摘要： 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。

关键词: 光伏, 能源政策, LCOE, 经济分析, 成本估算, 盈亏平衡点

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.

Key words: PV, energy policy, LCOE, economic analysis, cost estimating, break-even point

中图分类号:

TK513.5

洪凌, 孙志久, 寿春晖, 陈建国, 李晓洁, 金胜利. 基于财务评价体系的光伏项目含税LCOE分析[J]. 太阳能学报, 2022, 43(2): 203-210.

Hong Ling, Sun Zhijiu, Shou Chunhui, Chen Jianguo, Li Xiaojie, Jin Shengli. ANALYSIS OF TAXED-LCOE FOR PHOTOVOLTAIC PROEJCT BASED ON FINANCIAL EVALUATION SYSTEM[J]. Acta Energiae Solaris Sinica, 2022, 43(2): 203-210.

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基于财务评价体系的光伏项目含税LCOE分析

ANALYSIS OF TAXED-LCOE FOR PHOTOVOLTAIC PROEJCT BASED ON FINANCIAL EVALUATION SYSTEM

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