| 基于财务评价体系的光伏项目含税LCOE分析 |
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| 引用本文： | 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. |
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| 作者姓名： | 洪凌 孙志久 寿春晖 陈建国 李晓洁 金胜利 |
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| 作者单位： | 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 |
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| 基金项目： | 浙江省重点研发计划（2021C04009）； |
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| 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...
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| 关 键 词： | 光伏 能源政策 LCOE 经济分析 成本估算 盈亏平衡点 |
| 收稿时间： | 2020-04-27 |
ANALYSIS OF TAXED-LCOE FOR PHOTOVOLTAIC PROEJCT BASED ON FINANCIAL EVALUATION SYSTEM |
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| 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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| Authors: | Hong Ling Sun Zhijiu Shou Chunhui Chen Jianguo Li Xiaojie Jin Shengli |
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| Affiliation: | 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 |
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| 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. |
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| Keywords: | PV energy policy LCOE economic analysis cost estimating break-even point |
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