并网光伏发电的固定资产最优折旧策略

合理地对固定资产进行折旧,有助于提高并网光伏发电的经济性,通过建立光伏电站和分布式光伏发电的收益及企业所得税模型,考虑资金的时间价值,分析折旧方式、折旧年限、投资成本、售电收益、折现率对寿命周期内企业所得税总额的影响。通过算例分析,得出确定并网光伏发电的最佳固定资产折旧策略的一般性方法。算例分析显示,并网光伏发电应优先选用直线法进行固定资产折旧。企业根据对自身未来发展形势的判断,科学地制定折现率,合理地选择固定资产的折旧年限,可降低寿命周期内的企业所得税总额,达到经济效益最大化。

Optimal depreciation strategy of fixed assets for grid-connected photovoltaic power generation

Reasonable depreciation of fixed assets will help to improve the economic performance of grid-connected photovoltaic power generation.By the construction of the profit and corporate income tax models of photovoltaic power plants and distributed photovoltaic generation,the impacts of depreciation method,depreciation period,investment cost,electricity sale profit and discount rate on corporate income tax in life cycle were analyzed considering the time value of money.A general method was obtained for determining the optimal depreciation strategy of fixed assets for grid-connected photovoltaic power generation by the example.The example analysis shows that the grid-connected photovoltaic generation should give priority to the linear method with the depreciation of fixed assets.The enterprise relies on its own judgement of the future development,by the scientific discount rate and reasonable selection of the depreciation period of fixed assets,the total corporate income tax in the life cycle can be reduced to maximize the economic benefits.