摘要:“十四五”時期,風電和光(guang)伏等(deng)主要新能(neng)源已實(shi)(shi)現平價(jia)無補貼上(shang)網(wang),對財(cai)政(zheng)(zheng)(zheng)(zheng)政(zheng)(zheng)(zheng)(zheng)策(ce)支持(chi)的方向(xiang)和模式需求發生變化(hua),對金融政(zheng)(zheng)(zheng)(zheng)策(ce)的需求增加,金融政(zheng)(zheng)(zheng)(zheng)策(ce)可發揮(hui)更大的作用。《實(shi)(shi)施方案》主要從優(you)化(hua)財(cai)政(zheng)(zheng)(zheng)(zheng)資(zi)金使用、落實(shi)(shi)金融支持(chi)政(zheng)(zheng)(zheng)(zheng)策(ce)這兩個(ge)方面提出完善(shan)和落實(shi)(shi)財(cai)政(zheng)(zheng)(zheng)(zheng)金融政(zheng)(zheng)(zheng)(zheng)策(ce)。
近日,國(guo)家能(neng)源局(ju)發(fa)(fa)(fa)布(bu)(bu)《<關于(yu)促進新(xin)(xin)時代(dai)新(xin)(xin)能(neng)源高(gao)質量發(fa)(fa)(fa)展的(de)實施方案>案例解(jie)讀》,對此前發(fa)(fa)(fa)布(bu)(bu)的(de)《關于(yu)促進新(xin)(xin)時代(dai)新(xin)(xin)能(neng)源高(gao)質量發(fa)(fa)(fa)展的(de)實施方案》(以下簡(jian)稱《實施方案》)中(zhong)提(ti)到的(de)“完善支持新(xin)(xin)能(neng)源發(fa)(fa)(fa)展的(de)財政金(jin)融政策(ce)”等具體措施進行詳細解(jie)讀。
“十四五”時(shi)期,風電和光(guang)伏等主要新能源已實(shi)(shi)現(xian)平價無補貼(tie)上網,對財政政策支(zhi)持的方(fang)向和模式需(xu)求(qiu)發(fa)生變化,對金(jin)融(rong)(rong)政策的需(xu)求(qiu)增(zeng)加,金(jin)融(rong)(rong)政策可(ke)發(fa)揮更大的作用(yong)。《實(shi)(shi)施方(fang)案》主要從優化財政資(zi)金(jin)使(shi)用(yong)、落(luo)實(shi)(shi)金(jin)融(rong)(rong)支(zhi)持政策這兩(liang)個方(fang)面提出完善(shan)和落(luo)實(shi)(shi)財政金(jin)融(rong)(rong)政策。
一是優(you)化財政(zheng)資金使用,加強(qiang)央地(di)聯(lian)動,按照以(yi)收定支(zhi)原則,對部分領域予(yu)以(yi)針對性支(zhi)持(chi)。
根據2020年(nian)財政部、國家發(fa)(fa)展(zhan)改革(ge)委、國家能(neng)源(yuan)局出臺的(de)系列可再(zai)生(sheng)能(neng)源(yuan)電(dian)(dian)(dian)(dian)價(jia)和(he)補(bu)(bu)貼有關政策(ce),自2021年(nian)起(qi)(qi),國家財政資金不再(zai)為新(xin)安排的(de)新(xin)增(zeng)風(feng)電(dian)(dian)(dian)(dian)、太陽能(neng)發(fa)(fa)電(dian)(dian)(dian)(dian)(戶用光伏除外)項目提供電(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼,生(sheng)物質(zhi)能(neng)發(fa)(fa)電(dian)(dian)(dian)(dian)電(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼也啟(qi)動競爭(zheng)配置確定電(dian)(dian)(dian)(dian)價(jia)并在幾年(nian)內逐步退出電(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼。自2022年(nian)起(qi)(qi),戶用光伏也全面進入無(wu)補(bu)(bu)貼階段。但(dan)海(hai)上風(feng)電(dian)(dian)(dian)(dian)、光熱發(fa)(fa)電(dian)(dian)(dian)(dian)、生(sheng)物質(zhi)能(neng)發(fa)(fa)電(dian)(dian)(dian)(dian)等發(fa)(fa)電(dian)(dian)(dian)(dian)成本仍然較(jiao)(jiao)(jiao)高(gao)(gao),近海(hai)風(feng)電(dian)(dian)(dian)(dian)較(jiao)(jiao)(jiao)同省份陸上風(feng)電(dian)(dian)(dian)(dian)的(de)價(jia)格需求(qiu)高(gao)(gao)0.1元(yuan)(yuan)/千(qian)瓦(wa)時(shi)以上,光熱發(fa)(fa)電(dian)(dian)(dian)(dian)電(dian)(dian)(dian)(dian)價(jia)需求(qiu)約在1元(yuan)(yuan)/千(qian)瓦(wa)時(shi)的(de)水(shui)平,農(nong)林生(sheng)物質(zhi)發(fa)(fa)電(dian)(dian)(dian)(dian)采購原(yuan)料的(de)費(fei)用也比較(jiao)(jiao)(jiao)高(gao)(gao),如果沒有政策(ce)支(zhi)持,行業發(fa)(fa)展(zhan)將面臨較(jiao)(jiao)(jiao)大壓(ya)力(li)。
因此(ci),《實施方案》提出(chu),國家(jia)和地方將通(tong)過(guo)政(zheng)策聯動(dong),國家(jia)安(an)排(pai)試點示范(fan)基(ji)地或項目,利用(yong)可再生(sheng)能源發展基(ji)金、按照“以(yi)收定支(zhi)”方式,地方同(tong)時配套(tao)出(chu)臺財政(zheng)支(zhi)持政(zheng)策,共同(tong)支(zhi)持海上風(feng)(feng)電(dian)(重點是(shi)深遠(yuan)海風(feng)(feng)電(dian))、光熱發電(dian)項目建設,保持一定的(de)市場規模(mo)。
對(dui)于深遠(yuan)海風電,國家能源局指出(chu),“十四五”期間需啟動深遠(yuan)海風電示(shi)范,利用央地聯(lian)動安(an)排資金(jin)支(zhi)持,資金(jin)規模按照以(yi)收(shou)定支(zhi)方式確定,如果地方安(an)排資金(jin)量(liang)有限,建議做好(hao)經(jing)濟(ji)性預估(gu),適度加(jia)大(da)單位(wei)投資或度電補(bu)貼力度,并據此確定可支(zhi)持的試(shi)點(dian)示(shi)范項(xiang)目(mu)規模。
對(dui)于(yu)光(guang)(guang)(guang)熱發電(dian)(dian)(dian),“十四五”期間國(guo)家(jia)明(ming)確政策(ce)鼓勵長時儲熱型(xing)光(guang)(guang)(guang)熱發電(dian)(dian)(dian)配套風(feng)光(guang)(guang)(guang)基地建(jian)(jian)(jian)設(she)發展,在2021年(nian)第一批(pi)沙漠戈壁荒漠大型(xing)風(feng)光(guang)(guang)(guang)基地中,青海、甘肅、吉林(lin)共規劃建(jian)(jian)(jian)設(she)101萬千瓦(wa)光(guang)(guang)(guang)熱發電(dian)(dian)(dian)項目,通過基地內(nei)風(feng)電(dian)(dian)(dian)、光(guang)(guang)(guang)伏(fu)發電(dian)(dian)(dian)分攤(tan)光(guang)(guang)(guang)熱發電(dian)(dian)(dian)成(cheng)本(ben)的(de)方(fang)式,實現風(feng)電(dian)(dian)(dian)光(guang)(guang)(guang)伏(fu)光(guang)(guang)(guang)熱綜合系統性平價上網,這是一種變相對(dui)光(guang)(guang)(guang)熱發電(dian)(dian)(dian)提供經濟政策(ce)支(zhi)持的(de)方(fang)式,建(jian)(jian)(jian)議地方(fang)能同時提供更(geng)直接(jie)或更(geng)多(duo)模式的(de)資(zi)金支(zhi)持政策(ce)。
全面(mian)落實稅務部(bu)門(men)征(zheng)(zheng)(zheng)收(shou)可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源發(fa)(fa)展基金有(you)關(guan)要求,確保應收(shou)盡收(shou),利(li)用(yong)好現有(you)資(zi)金渠道支(zhi)(zhi)持新能(neng)源發(fa)(fa)展也是優化財政(zheng)資(zi)金使用(yong)的一(yi)個方面(mian)。依據(ju)《可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源法(fa)》,我國(guo)自2006年(nian)6月30日開始征(zheng)(zheng)(zheng)收(shou)可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源電價(jia)(jia)附加(jia),采(cai)用(yong)隨終端用(yong)戶電費征(zheng)(zheng)(zheng)收(shou)方式,資(zi)金用(yong)于支(zhi)(zhi)付可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源上網電價(jia)(jia)與燃(ran)煤標桿/基準價(jia)(jia)之差,或(huo)支(zhi)(zhi)付基于可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源電量的度電補(bu)貼(tie)。隨著可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源發(fa)(fa)展規(gui)模擴大,電價(jia)(jia)補(bu)貼(tie)資(zi)金需求增(zeng)加(jia),可(ke)(ke)(ke)再生(sheng)(sheng)能(neng)源電價(jia)(jia)附加(jia)經歷五次調整,從最(zui)初的1厘/千(qian)(qian)瓦時增(zeng)加(jia)到2016年(nian)的1.9分(fen)/千(qian)(qian)瓦時,對農業生(sheng)(sheng)產用(yong)電和西藏用(yong)電予以(yi)免收(shou),居民用(yong)戶電價(jia)(jia)附加(jia)標準,各省份執行標準不(bu)同(0-0.8分(fen)/千(qian)(qian)瓦時)。為了(le)(le)進一(yi)步提高(gao)征(zheng)(zheng)(zheng)繳比(bi)例,2018年(nian)、2020年(nian)國(guo)家分(fen)別出臺(tai)相關(guan)政(zheng)策(ce),加(jia)強對自備電廠的電價(jia)(jia)附加(jia)征(zheng)(zheng)(zheng)收(shou)力度。政(zheng)策(ce)實施取(qu)得了(le)(le)成效,2020年(nian)以(yi)來資(zi)金征(zheng)(zheng)(zheng)收(shou)比(bi)例超過了(le)(le)90%。
可(ke)(ke)再生(sheng)(sheng)能(neng)源(yuan)(yuan)(yuan)(yuan)發(fa)(fa)展(zhan)基(ji)金(jin)是支持新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)發(fa)(fa)展(zhan)的(de)穩定的(de)資(zi)(zi)金(jin)渠道和來源(yuan)(yuan)(yuan)(yuan),主要用(yong)于存量(liang)(liang)可(ke)(ke)再生(sheng)(sheng)能(neng)源(yuan)(yuan)(yuan)(yuan)項(xiang)目電(dian)價補(bu)貼,隨著全社(she)會用(yong)電(dian)量(liang)(liang)的(de)增(zeng)(zeng)加,基(ji)金(jin)每(mei)年(nian)會有資(zi)(zi)金(jin)增(zeng)(zeng)量(liang)(liang)。國家能(neng)源(yuan)(yuan)(yuan)(yuan)局表示,下一步(bu)將對如(ru)何利用(yong)好增(zeng)(zeng)量(liang)(liang)資(zi)(zi)金(jin)、最大程(cheng)度地發(fa)(fa)揮支持新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)發(fa)(fa)展(zhan)的(de)作(zuo)用(yong)進(jin)行認真研究設計。此外,清(qing)潔能(neng)源(yuan)(yuan)(yuan)(yuan)專項(xiang)資(zi)(zi)金(jin)是由可(ke)(ke)再生(sheng)(sheng)能(neng)源(yuan)(yuan)(yuan)(yuan)發(fa)(fa)展(zhan)資(zi)(zi)金(jin)等(deng)幾個專項(xiang)資(zi)(zi)金(jin)合并而來,也將進(jin)一步(bu)管好用(yong)好,繼續發(fa)(fa)揮在支持可(ke)(ke)再生(sheng)(sheng)能(neng)源(yuan)(yuan)(yuan)(yuan)技術(shu)研發(fa)(fa)、標準制定、示范工程(cheng)、資(zi)(zi)源(yuan)(yuan)(yuan)(yuan)勘查、信息系統建(jian)設和促進(jin)設備本地化生(sheng)(sheng)產等(deng)方面的(de)作(zuo)用(yong)。
二(er)是落實金融(rong)支持政策,推(tui)進金融(rong)機構以依(yi)法合規、風(feng)險可控和商業可持續為(wei)前提,發放(fang)可再生能源存量項(xiang)目電價補貼確權(quan)貸(dai)款。
基(ji)金和(he)稅收(shou)等財政(zheng)(zheng)政(zheng)(zheng)策在既往十幾(ji)年(nian)中(zhong)對(dui)支持新(xin)能源(yuan)(yuan)發(fa)(fa)(fa)展起到了(le)積極作用(yong),尤其(qi)是(shi)在促(cu)進風電、光(guang)(guang)伏發(fa)(fa)(fa)電發(fa)(fa)(fa)展方面成(cheng)效顯(xian)著,目前(qian)風光(guang)(guang)已實(shi)(shi)(shi)現平價無(wu)補貼上網,對(dui)財政(zheng)(zheng)政(zheng)(zheng)策支持的(de)(de)(de)方向和(he)模式(shi)需(xu)求(qiu)發(fa)(fa)(fa)生變化,對(dui)金融(rong)政(zheng)(zheng)策的(de)(de)(de)需(xu)求(qiu)增加,金融(rong)政(zheng)(zheng)策可以且必(bi)須(xu)發(fa)(fa)(fa)揮更(geng)大的(de)(de)(de)作用(yong)。同時新(xin)能源(yuan)(yuan)發(fa)(fa)(fa)展仍(reng)存在不(bu)平衡不(bu)充分問題(ti),除風光(guang)(guang)外的(de)(de)(de)其(qi)他新(xin)能源(yuan)(yuan)還需(xu)要金融(rong)政(zheng)(zheng)策的(de)(de)(de)持續(xu)支持,解決面臨的(de)(de)(de)不(bu)同實(shi)(shi)(shi)際問題(ti),進一步提(ti)升技術水(shui)平和(he)競(jing)爭力,擴大產業和(he)應用(yong)規(gui)模,共同發(fa)(fa)(fa)揮在實(shi)(shi)(shi)現碳達峰碳中(zhong)和(he)目標的(de)(de)(de)作用(yong)。
“十(shi)四五(wu)”時期(qi),對新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)的(de)金融(rong)支持主要(yao)是國(guo)開(kai)行等(deng)政(zheng)策(ce)性(xing)銀行以(yi)及其(qi)他國(guo)有(you)銀行等(deng)金融(rong)機(ji)構按照(zhao)其(qi)商業化項(xiang)目(mu)(mu)授信原(yuan)則和標準,對風光等(deng)項(xiang)目(mu)(mu)建設(she)提供融(rong)資(zi)(zi)貸款方(fang)面(mian)(mian)的(de)支持。國(guo)家能(neng)源(yuan)(yuan)(yuan)(yuan)局指出,“十(shi)四五(wu)”期(qi)間新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)要(yao)實現躍升發展(zhan),一方(fang)面(mian)(mian)新(xin)增風光等(deng)新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)項(xiang)目(mu)(mu)規模擴大會(hui)帶來更多的(de)多樣化的(de)融(rong)資(zi)(zi)需(xu)求,另(ling)一方(fang)面(mian)(mian)需(xu)要(yao)減輕存量(liang)項(xiang)目(mu)(mu)補貼拖欠給新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)開(kai)發運(yun)營(ying)企業帶來的(de)資(zi)(zi)金壓(ya)力。金融(rong)政(zheng)策(ce)可以(yi)在多個方(fang)面(mian)(mian)發揮支持新(xin)能(neng)源(yuan)(yuan)(yuan)(yuan)產業健康發展(zhan)的(de)作用。
利用電網企業融(rong)資(zi)優勢,拓(tuo)展資(zi)金來源,使可再(zai)生能源發電延續補貼資(zi)金年度收(shou)支平衡也是落實金融(rong)支持政策的重要(yao)舉措之一。
可(ke)(ke)再生能(neng)源(yuan)上網(wang)電(dian)(dian)(dian)(dian)(dian)價(jia)和度(du)電(dian)(dian)(dian)(dian)(dian)補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)、設立可(ke)(ke)再生能(neng)源(yuan)發展(zhan)基金(jin)(jin)、征收可(ke)(ke)再生能(neng)源(yuan)電(dian)(dian)(dian)(dian)(dian)價(jia)附加用于(yu)可(ke)(ke)再生能(neng)源(yuan)電(dian)(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)費(fei)用補(bu)(bu)償等機制(zhi)對(dui)促進我國(guo)風電(dian)(dian)(dian)(dian)(dian)、太陽能(neng)發電(dian)(dian)(dian)(dian)(dian)、生物(wu)質發電(dian)(dian)(dian)(dian)(dian)的(de)(de)市場發展(zhan),并進而帶動新(xin)能(neng)源(yuan)全產業(ye)發展(zhan)起到了重要作用。但是,自2015年以來,歷年均存在新(xin)增(zeng)(zeng)電(dian)(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)資(zi)(zi)金(jin)(jin)缺口(kou),累計補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)資(zi)(zi)金(jin)(jin)缺口(kou)逐年增(zeng)(zeng)大。進入“十(shi)四(si)五(wu)(wu)”時期,國(guo)家(jia)政策已(yi)明確新(xin)增(zeng)(zeng)風電(dian)(dian)(dian)(dian)(dian)、除(chu)戶(hu)用光伏(fu)外的(de)(de)光伏(fu)發電(dian)(dian)(dian)(dian)(dian)、光熱(re)發電(dian)(dian)(dian)(dian)(dian)項(xiang)目(mu)全面實(shi)現無補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)平價(jia)上網(wang),對(dui)2021年度(du)的(de)(de)戶(hu)用光伏(fu)通(tong)過實(shi)施(shi)年度(du)5億元(yuan)固定補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)總額予以支持,對(dui)生物(wu)質能(neng)發電(dian)(dian)(dian)(dian)(dian)實(shi)施(shi)新(xin)增(zeng)(zeng)項(xiang)目(mu)競爭配置和電(dian)(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)總額控制(zhi)。因此,“十(shi)四(si)五(wu)(wu)”新(xin)增(zeng)(zeng)新(xin)能(neng)源(yuan)項(xiang)目(mu)的(de)(de)電(dian)(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)不超過每(mei)年可(ke)(ke)再生能(neng)源(yuan)發展(zhan)基金(jin)(jin)的(de)(de)資(zi)(zi)金(jin)(jin)增(zeng)(zeng)量,實(shi)現了“以收定支”,但之前的(de)(de)存量有電(dian)(dian)(dian)(dian)(dian)價(jia)補(bu)(bu)貼(tie)(tie)(tie)(tie)(tie)項(xiang)目(mu)的(de)(de)資(zi)(zi)金(jin)(jin)缺口(kou)問題亟(ji)待解決。
為解(jie)決這一(yi)問題,國(guo)家(jia)在復核各存(cun)(cun)量項目電價補貼(tie)需(xu)求的(de)(de)基礎上,在2022年中央財(cai)政(zheng)政(zheng)府性基金(jin)(jin)預算中,安排了千(qian)億量級資金(jin)(jin)用于存(cun)(cun)量項目的(de)(de)電價補貼(tie)歷史拖欠(qian)。國(guo)家(jia)能源(yuan)局表示,下一(yi)步應(ying)全面落(luo)實《實施方案》要(yao)求,對(dui)于存(cun)(cun)量有電價補貼(tie)新能源(yuan)項目,需(xu)要(yao)解(jie)決補貼(tie)資金(jin)(jin)當年度(du)的(de)(de)供需(xu)不(bu)平衡問題,除(chu)了確保可(ke)再(zai)生能源(yuan)發展(zhan)基金(jin)(jin)應(ying)收(shou)(shou)盡收(shou)(shou)增加資金(jin)(jin)供應(ying)外,還可(ke)以探索機(ji)制,制定政(zheng)策(ce),通過國(guo)家(jia)授權設立專門機(ji)構開展(zhan)專項融(rong)資措施。(林楚)