Tax Incentive Policy-Related Tax Risks of Photovoltaic Power Generation Enterprises

Abstract

This study aims to explore in depth the tax risks related to preferential tax policies for photovoltaic power generation enterprises. The research seeks to identify potential risks faced by enterprises in the process of enjoying tax incentives, thereby helping them comply with policies and benefit from policy dividends, and promoting the stable development of the industry. The analysis is conducted based on theories of tax incentive policies, identifying risks such as policy misinterpretation, improper implementation, tax compliance issues, and policy changes. Corresponding countermeasures are proposed, including strengthening policy learning, optimizing internal tax management processes, establishing effective tax–enterprise communication mechanisms, and closely monitoring policy dynamics. The findings provide theoretical support and practical guidance for photovoltaic power generation enterprises to effectively prevent tax risks related to preferential tax policies.