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Search Results (4)

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Keywords = VAT incentives

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36 pages, 3639 KB  
Article
The Impact of VAT Preferential Policies on the Profitability of China’s New Energy Power Generation Industry
by Wang Ying and Igor A. Mayburov
Energies 2025, 18(14), 3614; https://doi.org/10.3390/en18143614 - 9 Jul 2025
Viewed by 1063
Abstract
To achieve climate goals and promote clean energy, China has introduced preferential VAT policies to promote the development of renewable energy power generation industries, but their actual impact on corporate profitability remains underexplored. This study innovatively applies a DID approach, enhanced with PSM [...] Read more.
To achieve climate goals and promote clean energy, China has introduced preferential VAT policies to promote the development of renewable energy power generation industries, but their actual impact on corporate profitability remains underexplored. This study innovatively applies a DID approach, enhanced with PSM and dynamic modeling, to evaluate the causal effects of VAT incentives on firm ROE. Using panel data from 98 listed power generation companies between 2010 and 2024, this study distinguishes treatment effects across the wind, solar, and hydrogen sectors, revealing significant heterogeneity. Unlike prior studies, it further investigates time-lagged impacts and fiscal efficiency indicators to assess policy sustainability. Results show that VAT incentives significantly enhance ROE for wind and solar firms, while the hydrogen sector exhibits weaker responses. These findings not only confirm the effectiveness of targeted tax incentives but also offer new insights for refining fiscal policies to better support sector-specific transitions toward renewable energy. This study provides empirical evidence for the design of China’s fiscal energy policy to maximize the growth of the renewable energy sector. More broadly, this study provides lessons for global green transition policies, illustrating how well-designed fiscal incentives can support sustainable energy development worldwide. Full article
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12 pages, 338 KB  
Article
Technical and Financial Feasibility Analysis of Rainwater Harvesting Using Conventional or Green Roofs in an Industrial Building
by Flora Silva, Cristina Sousa Coutinho Calheiros, António Albuquerque, Jorge Pedro Lopes and Ana Maria Antão-Geraldes
Sustainability 2023, 15(16), 12430; https://doi.org/10.3390/su151612430 - 16 Aug 2023
Cited by 6 | Viewed by 3511
Abstract
Given the high annual water consumption for non-potable uses (1112.08 m3, 65%) of an industrial building with a large roof area (4638 m2) located in the Northeast of Portugal, this study aims to evaluate the technical and financial feasibility [...] Read more.
Given the high annual water consumption for non-potable uses (1112.08 m3, 65%) of an industrial building with a large roof area (4638 m2) located in the Northeast of Portugal, this study aims to evaluate the technical and financial feasibility of a rainwater harvesting system for these uses, considering the existing conventional roof (scenario 1) and adapting a green roof to the existing roof (scenario 2). This evaluation was based on the impact of the two scenarios on the building’s water savings. Under scenarios 1 and 2, the expected water savings were 64.47% and 59.43%, respectively. Therefore, the expected reduction in the annual water bill was €3867.07 + VAT (scenario 1) and €3564.63 + VAT (scenario 2). For scenario 1, considering a reservoir with 70 m3 for non-potable purposes, such as washing the building’s floor and use in industrial machines, and an initial investment of €41,109.13 + VAT, the single payback will be 11.29 years. The single payback for scenario 2 largely exceeded the lifetime of the green roof. However, as they are considered interesting solutions to reduce the negative externalities of industrial settlements, financial incentives could be proposed for the implementation of the green roof in this typology of buildings. Full article
(This article belongs to the Special Issue Sustainable Development Goals, Valuation and Management of the Built Environment Stock)
16 pages, 1249 KB  
Article
Assessment of Government Incentives for Energy from Waste in Colombia
by Santiago Alzate-Arias, Álvaro Jaramillo-Duque, Fernando Villada and Bonie Restrepo-Cuestas
Sustainability 2018, 10(4), 1294; https://doi.org/10.3390/su10041294 - 23 Apr 2018
Cited by 51 | Viewed by 7625
Abstract
This work evaluates the prefeasibility of energy from waste projects in Colombia under the guidelines of Law 1715. That piece of legislation proposes tax incentives for non-conventional energy initiatives, such as deductions of up to 50% on the investment through income tax, VAT [...] Read more.
This work evaluates the prefeasibility of energy from waste projects in Colombia under the guidelines of Law 1715. That piece of legislation proposes tax incentives for non-conventional energy initiatives, such as deductions of up to 50% on the investment through income tax, VAT exemption, tariff exemption, and accelerated depreciation of assets. Pasto, Colombia, was selected as the case study. Subsequently, incineration, gasification, anaerobic digestion, and landfill gas technologies were evaluated. The potential of electric power generation from municipal solid waste (MSW) of each conversion technology was estimated with mathematical models. Additionally, the economic evaluation considered five cases that combine loan options, accelerated depreciation, and income deductions. Finally, the prefeasibility analysis of each case and technology was based on the internal rate of return (IRR) and levelized cost of electricity (LCOE). The results reveal that only anaerobic digestion and landfill gas technologies constitute viable projects in case of traditional investment with and without loans, because they present IRRs greater than the discount rate, of 6.8%. However, by including the incentives in Law 1715 in the economic evaluation, IRRs of 11.18%, 7.96%, 14.27%, and 13.59% were obtained for incineration, gasification, anaerobic digestion, and landfill gas, respectively. These results make all four technologies feasible in this context. Full article
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22 pages, 1677 KB  
Article
Techno-Economic Analysis of Bioethanol Production from Lignocellulosic Biomass in China: Dilute-Acid Pretreatment and Enzymatic Hydrolysis of Corn Stover
by Lili Zhao, Xiliang Zhang, Jie Xu, Xunmin Ou, Shiyan Chang and Maorong Wu
Energies 2015, 8(5), 4096-4117; https://doi.org/10.3390/en8054096 - 8 May 2015
Cited by 97 | Viewed by 15181
Abstract
Lignocellulosic biomass-based ethanol is categorized as 2nd generation bioethanol in the advanced biofuel portfolio. To make sound incentive policy proposals for the Chinese government and to develop guidance for research and development and industrialization of the technology, the paper reports careful techno-economic [...] Read more.
Lignocellulosic biomass-based ethanol is categorized as 2nd generation bioethanol in the advanced biofuel portfolio. To make sound incentive policy proposals for the Chinese government and to develop guidance for research and development and industrialization of the technology, the paper reports careful techno-economic and sensitivity analyses performed to estimate the current competitiveness of the bioethanol and identify key components which have the greatest impact on its plant-gate price (PGP). Two models were developed for the research, including the Bioethanol PGP Assessment Model (BPAM) and the Feedstock Cost Estimation Model (FCEM). Results show that the PGP of the bioethanol ranges $4.68–$6.05/gal (9,550–12,356 yuan/t). The key components that contribute most to bioethanol PGP include the conversion rate of cellulose to glucose, the ratio of five-carbon sugars converted to ethanol, feedstock cost, and enzyme loading, etc. Lignocellulosic ethanol is currently unable to compete with fossil gasoline, therefore incentive policies are necessary to promote its development. It is suggested that the consumption tax be exempted, the value added tax (VAT) be refunded upon collection, and feed-in tariff for excess electricity (byproduct) be implemented to facilitate the industrialization of the technology. A minimum direct subsidy of $1.20/gal EtOH (2,500 yuan/t EtOH) is also proposed for consideration. Full article
(This article belongs to the Special Issue Bioenergy and Biorefining)
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