一、增值税方面。1.提高煤炭、天然气增值税税率。建议将煤炭、天然气、石油、火电等不可再生、非清洁能源税率统一调整为17%;适当降低风电、大中型水电、核电的增值税税率,建议给予13%的低税率,低于火力发电的税率,体现对清洁能源的扶持,也有利于解决风电、水电、核电增值税进项抵扣不足的问题。 First, the value-added tax. 1. To raise the VAT rate of coal and natural gas. It is proposed to uniformly adjust the non-renewable and non-clean energy sources such as coal, natural gas, petroleum and thermal power to 17%. To reduce the VAT rate of wind power, large and medium-sized hydropower and nuclear power, a low tax rate of 13% is suggested, lower than that of thermal power Tax rate, reflecting the support of clean energy, but also conducive to solve the wind power, water and electricity, nuclear value-added tax deduction is not enough.