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美国在太阳能电站方面的管理和优惠政策非常细致,如何用足政策,联手各关联方参与融资,关系到项目落地和最终的投资汇报。美国对太阳能行业发展一直较为重视,联邦政府对太阳能行业的扶持主要通过税务优惠政策,包括投资税收补贴和加速折旧。税务权益融资是过去十年推动美国可再生能源行业迅速发展扩张的一个重要因素,旨在降低可再生能源电站的成本从而使其可以和传统电网的电价竞争。引入“税务投资人”以吸纳上述税务补贴是美国可再生能源领域有特色的税务股权融资方式。根据美
The United States in the solar power station management and preferential policies are very meticulous, how to make full use of policies, together with all related parties involved in financing, relates to the project landing and the final investment report. The United States has always paid more attention to the development of the solar energy industry. The federal government mainly supports the solar energy industry through tax preferential policies, including investment tax subsidies and accelerated depreciation. Tax equity financing is an important factor driving the rapid growth of the US renewable energy industry over the past decade, with the aim of reducing the cost of renewable energy power stations so that they can compete with the electricity prices of traditional power grids. The introduction of “tax investors ” to absorb the above tax subsidies is a unique tax equity financing method in the United States in the field of renewable energy. According to the United States