Legal Analysis
For taxpayers selling self-produced electrical products made from solar energy, a 50% value-added tax refund policy during perception is implemented. The value added tax which was collected before the date of receipt and which must be reimbursed according to the provisions of this notice may be set off against the value added tax payable by the taxpayer in the following months or be refunded. The National Energy Administration will strengthen monitoring and evaluation of the implementation of renewable energy consumption responsibility weightings, and guide and promote the development and construction of wind power generation plants and photovoltaics. All dispatched agencies should strengthen supervision of the implementation of wind and photovoltaic power generation planning,competitive award of projects, construction of grid transmission projects, grid connection and project consumption in their jurisdiction, organize and carry out comprehensive supervision of clean energy consumption as required. and ensure that the development, construction and operation of wind power, photovoltaic power generation are standardized and orderly. Adhere to the goal orientation, improve the development mechanism, free up consumption space, optimize the development environment, give a leading role to local governments, mobilize the enthusiasm of investment entities, and promote high-quality development of wind and photovoltaic energy. generation.
Legal basis
"Renewable Energy Law of the People's Republic of China" Article 17 The State encourages units and individualsto install and operate solar water heating systems, solar heating and cooling systems, solar photovoltaic power generation systems and other solar energy utilization systems. The construction administrative department of the State Council will, in collaboration with relevant departments of the State Council, formulate technical and economic policies and technical specifications for the integration of land use systems. solar energy in buildings. Real estate development companies must provide the necessary conditions for the use of solar energy in the design and construction of buildings in accordance with the technical specifications specified in the previous paragraph. For completed buildings, residents can install solar energy utilization systems that meet technical specifications and p standards.products without affecting their quality and safety, unless otherwise agreed by the parties;