财政部 国家税务总局关于光伏发电增值税政策的通知财税〔2013〕66号
成文日期：2013-09-23
字体：【大】【中】【小】
分享到：
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局：
为鼓励利用太阳能发电，促进相关产业健康发展，根据国务院批示精神，现将光伏发电增值税政策通知如下：
自2013年10月1日至2015年12月31日，对纳税人销售自产的利用太阳能生产的电力产品，实行增值税即征即退50%的政策。
请遵照执行。
财政部 国家税务总局
2013年9月23日
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