Evaluating the existing fiscal and taxation policies of the clean energy industry and putting forward relevant policy suggestions can further promote the rapid development of my country's clean energy industry, which is of practical significance. The purpose of this paper is to study wind and solar subsidy policies based on combustion theory. On the basis of reviewing the domestic and foreign related literature on the fiscal and taxation policies of the clean energy industry, starting with the development overview of the clean energy industry, based on the social combustion theory, the energy development and evolution mechanism from the perspective of the social combustion theory is discussed, and the least squares method is constructed ( OLS) and generalized method of moments (GMM) model, analyze the business data of clean energy industry-related enterprises from 2018 to 2021, and select "enterprise power generation" as the explanatory variable government subsidy" as the explanatory variable to construct a panel model. Regression analysis was carried out on the fiscal and taxation subsidy policies of the clean energy industry. The experimental results show that taking the economic benefits of enterprises as the assessment standard has a significant role in promoting the wind power generation of enterprises by fiscal and taxation subsidy policies.

Zhifeng Chen. Wind and Solar Subsidy Policy Based on Combustion Theory. Academic Journal of Energy (2022), Vol. 3, Issue 2: 66-74. https://doi.org/10.38007/RE.2022.030208.

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