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

Hong Ling; Sun Zhijiu; Shou Chunhui; Chen Jianguo; Li Xiaojie; Jin Shengli

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

PDF(1547 KB)

Acta Energiae Solaris Sinica ›› 2022, Vol. 43 ›› Issue (2) : 203-210. DOI: 10.19912/j.0254-0096.tynxb.2020-0384

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

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

Author information +

History +

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

Cite this article

EndNote

Ris (Procite)

Bibtex

Download Citations

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

References

[1] SHORT W, PACKEY D J, HOLT T.A manual for the economic evaluation of energy efficiency and renewable energy technologies[M]. Colorado: National Renewable Energy Laboratory, 1995.
[2] KOST C,SHAMMUGAM S,FLURI V, et al.Levelized cost of electricity renewable energy technologies[M]. Munich: Institute for Solar Energy Systems ISE(Fraunhoger ISE), 2018.
[3] 张雯, 刘瑞丰, 刘静, 等. 基于多影响因素分析的光伏发电成本及走势预测模型[J]. 陕西电力, 2013, 41(11): 17-20.
ZHANG W, LIU R F, LIU J, et al.Probe into cost and trend forecast model of photovoltaic power generation based multiple factors analysis[J]. Shanxi electric power, 2013, 41(11): 17-20.
[4] 潘彬彬, 陈祉好, 贾楠菲, 等. 关于光伏发电成本核算问题的研究——基于LCOE方法的分析[J]. 价格理论与实践, 2019(5): 138-140, 144.
PAN B B, CHEN Z H, JIA N F,et al.Research on cost accounting of photovoltaic power generation—Analysis based on LCOE method[J]. Theory and practice, 2019(5): 138-140, 144.
[5] 陈荣荣, 孙韵琳, 陈思铭, 等. 并网光伏发电项目的LCOE分析[J]. 可再生能源, 2015, 33(5): 731-735.
CHEN R R, SUN Y L, CHEN SM, et al.LCOE analysis of grid-connected photovoltaic power generation project[J]. Renewable energy resources, 2015, 33(5): 731-735.
[6] 张娟, 王芸. 光伏发电项目的财务评价体系构建[J]. 经济研究导刊, 2015(6): 122-124, 320.
ZHANG J, WANG Y.Financial evaluation system of PV project[J]. Economic research guide, 2015, (6): 122-124, 320.
[7] 徐德成. 分析税收优惠政策对光伏发电产业的影响[J]. 纳税, 2019(17): 3-6.
XU D C,Analysis of the impact of tax preferential policies on photovoltaic power generation industry[J]. Tax paying, 2019(17): 3-6.
[8] 孙建梅, 陈璐. 基于LCOE的分布式光伏发电并网效益分析[J]. 中国电力, 2018, 51(3): 88-93.
SUN J M, CHEN L.Analysis on grid-connected benefit of distributed photovoltaic power generation based on LCOE model[J]. Electric power, 2018, 51(3): 88-93.
[9] 宋燕华. 重新定义LCOE(上)[EB/OL].https://www.sohu.com/a/216872052_440908,2018.
SONG Y H.Redefining LCOE (Part 1) [EB/OL].https://www.sohu.com/a/216872052_440908,2018.
[10] 宋燕华. 重新定义LCOE(下)[EB/OL]. https://www.sohu.com/a/217143950_440908,2018.
SONG Y H. Redefining LCOE (Part 2) [EB/OL].https://www.sohu.com/a/216872052_440908,2018.
[11] TIMILSINA G R, KURDGELASHVILI L, NARBEL P A.Solar energy: Markets, economics and policies[J]. Renewable and sustainable energy reviews, 2012, 16(1): 449-465.
[12] BOBINAITE V, TARVYDAS D.Financing instruments and channels for the increasing production and consumption of renewable energy: Lithuanian case[J]. Renewable and sustainable energy reviews, 2014, 38: 259-276.
[13] TAO J Y, FINENKO A.Moving beyond LCOE: impact of various financing methods on PV profitability for SIDS[J].Energy policy, 2016, 98: 749-758, 78.