ake of the positive external effects brought about by the new energy industry, must draw lessons from foreign experience and formulate corresponding fiscal and taxation policies.Р This article, starting from the relevant definition of new energy,discusses the necessity of fiscal and taxation policies to accelerate the new energy domain .Further realizes the current condition for the development of new energy and the issues. Finally, in view of the current condition and issues of the fiscal and taxation policies of new energy.Put forward the improvements of relevant fiscal taxation policy to the energy industry in China by drawing lessons from fiscal subsidies, government procurement, improve the tax policy system and so on.Р Keywords:New energy; energy safety; Fiscal subsidy;Tax incentives
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