风电是可再生能源,其发展得到国家政策的鼓励和扶持,但风电工程造价较高,开发企业经营压力较大。以案例风电场为依据,对增值税转型改革前后风电场的财务数据进行了比较;从工程开发角度,分析了增值税转型改革及利率调整后风电投资项目所受到的积极影响,并提出了若干建议。 Wind power is a renewable energy source. Its development has been encouraged and supported by national policies. However, the cost of wind power projects is relatively high and the pressure of developing enterprises is relatively high. Based on the case of wind farms, the financial data of the wind farms before and after the VAT reform were compared. From the perspective of project development, the positive impacts of VAT reform and interest rate adjustment on wind power investment projects were analyzed and some suggestions were put forward Suggest.