10月20日-10月22日，2025北京国际风能大会暨展览会在北京中国国际展览中心正式举办。展会的参展商来自中国、德国、丹麦、荷兰等多个国家和地 区，汇聚了全球风电领域专家、全产业链1000余家企业以及超十万名专业观众。 最重要的是，会上发布的《风能北京宣言2.0》给行业指出了"十五五"期间明确的装机目标。《宣言2.0》提出，"十五五"期间年新增装机容量不低于1.2 亿千瓦，其中海上风电年新增装机容量不低于1500万千瓦，确保2030年中国风电累计装机容量达到13亿千瓦。这一目标显著超出此前业内的主流预期。 0 1 成倍的提速 就在五年前，同样在中国北京，来自全球400余家风能企业的代表一致通过并联合发布了《风能北京宣言》的1.0版本。《宣言》提出，在"十四五"规划 中，保证风电年均新增装机5000万千瓦以上；2025年后，中国风电年均新增装机容量应不低于6000万千瓦，到2030年至少达到8亿千瓦。 对比可以发现，此次的《宣言2.0》将下一个五年的年新增装机目标大幅提升至1.2亿千瓦（也就是120GW），相较于将五年前设定的6000万千瓦目标翻 了一倍。同时，《宣言2.0》将"年新增海上风电不低于15GW" ...

Core Points - The Ministry of Finance, General Administration of Customs, and State Taxation Administration of China have jointly announced adjustments to the value-added tax (VAT) policy for wind power generation [1][2] - The adjustment reflects the achievement of policy goals, leading to the timely withdrawal of tax incentives for industries that no longer require them [1] - From November 1, 2025, to December 31, 2027, a 50% VAT rebate policy will be implemented for electricity products generated from offshore wind power [1] - The policy adjustment aims to enhance precision by retaining VAT incentives for offshore wind power while removing them for onshore wind power, aligning with the need for high-quality development of the marine economy [1] Industry Impact - The adjustments are focused on specific industries, regions, and entities, promoting a unified tax system and fair tax burden, which fosters a competitive market environment [2] - The changes are expected to improve the VAT system and support the upcoming implementation of the VAT law in 2026 [2]

Core Viewpoint - The announcement outlines adjustments to the value-added tax (VAT) policy for wind power generation and nuclear power, effective from November 1, 2025, to December 31, 2027, aiming to promote renewable energy and support the nuclear power sector [1][9]. Summary by Sections Wind Power VAT Policy - From November 1, 2025, to December 31, 2027, a VAT policy of immediate collection and 50% refund will be implemented for taxpayers selling electricity products generated from offshore wind power [1][9]. Nuclear Power VAT Policy - Nuclear power plants that officially commenced commercial operations before October 31, 2025, will continue to follow the existing VAT regulations as per the 2008 notice [1][9]. - For nuclear power plants approved but not yet operational by October 31, 2025, a VAT policy of prior collection and subsequent 50% refund will apply for ten years starting from the month after they begin commercial operations [1][9]. - Nuclear power plants approved after November 1, 2025, will not be eligible for the prior collection and subsequent refund VAT policy [1][9]. Policy Consistency - Any existing regulations inconsistent with this announcement will be superseded by this announcement, and previous notices regarding wind power VAT policy will be abolished effective November 1, 2025 [2][9].

Core Points - The announcement outlines adjustments to the value-added tax (VAT) policy for wind power generation and nuclear power plants in China, effective from November 1, 2025, to December 31, 2027 [1][6] - A 50% VAT immediate refund policy will be implemented for taxpayers selling electricity generated from offshore wind power [1][6] - Existing nuclear power plants that commenced commercial operations before October 31, 2025, will continue to follow previous VAT regulations, while newly approved nuclear plants after this date will not benefit from the VAT refund policy [1][6] Summary by Sections Wind Power - From November 1, 2025, to December 31, 2027, a 50% VAT immediate refund policy will apply to electricity products generated from offshore wind power [1][6] Nuclear Power - Nuclear power plants that are officially operational before October 31, 2025, will adhere to existing VAT regulations as per the 2008 notice [1][6] - For nuclear power plants approved before October 31, 2025, but not yet operational, a VAT refund policy will apply for 10 years post-commercial operation, with a 50% refund on paid VAT [1][6] - Nuclear power plants approved after November 1, 2025, will not be eligible for the VAT refund policy [1][6] Regulatory Changes - The announcement supersedes previous regulations that are inconsistent with it, specifically the 2015 notice on wind power VAT policy, which will be abolished starting November 1, 2025 [1][6]

Core Viewpoint - The announcement from the Ministry of Finance, General Administration of Customs, and State Taxation Administration introduces a new VAT policy for offshore wind power products, effective from November 1, 2025, to December 31, 2027, allowing a 50% VAT refund for taxpayers selling self-produced electricity from offshore wind power [1][2]. Summary by Sections VAT Policy for Offshore Wind Power - From November 1, 2025, to December 31, 2027, a 50% VAT refund policy will be implemented for taxpayers selling self-produced electricity generated from offshore wind power [1]. Nuclear Power Tax Policy - Nuclear power units that officially commence commercial operation before October 31, 2025, will continue to follow existing VAT regulations as per previous notifications. For nuclear power units approved before this date but not yet operational, a VAT refund policy will apply for 10 years post-commercial operation, with a 50% refund on paid VAT [1]. - Nuclear power units approved after November 1, 2025, will not be eligible for the VAT refund policy [1]. Repeal of Previous Regulations - The announcement states that existing regulations inconsistent with this new policy will be superseded, and previous notifications regarding wind power VAT policies will be abolished starting November 1, 2025 [2].

Core Points - The Ministry of Finance and two other departments announced a new VAT policy for offshore wind power and nuclear power generation, effective from November 1, 2025, to December 31, 2027 [1] Group 1: Offshore Wind Power - From November 1, 2025, to December 31, 2027, a 50% VAT refund policy will be implemented for taxpayers selling electricity products generated from offshore wind power [1] Group 2: Nuclear Power - Nuclear power plants that officially commence commercial operations before October 31, 2025, will continue to follow existing VAT regulations as per the 2008 notice [1] - For nuclear power plants approved before October 31, 2025, but not yet operational, a VAT refund policy will apply for 10 years post-commercial operation, with a 50% refund on paid VAT [1] - Nuclear power plants approved after November 1, 2025, will not be eligible for the VAT refund policy [1]

Core Points - The Ministry of Finance and two other departments announced a new VAT policy for offshore wind power and nuclear power generation, effective from November 1, 2025, to December 31, 2027, which includes a 50% VAT refund for offshore wind power sales [1] - Existing nuclear power plants that commenced commercial operation before October 31, 2025, will continue to follow previous VAT regulations, while newly approved nuclear plants after this date will not benefit from the VAT refund policy [1] Group 1 - From November 1, 2025, to December 31, 2027, a 50% VAT refund policy will be implemented for taxpayers selling electricity generated from offshore wind power [1] - Nuclear power plants that are commercially operational before October 31, 2025, will adhere to the existing VAT regulations, while those approved but not yet operational will have a VAT refund policy for the first ten years post-commissioning [1] - The announcement supersedes previous regulations regarding VAT for wind power and nuclear power, specifically nullifying the 2015 VAT policy for wind power [1]

Core Points - The Ministry of Finance and two other departments announced a new VAT policy for offshore wind power generation, effective from November 1, 2025, to December 31, 2027, allowing a 50% immediate VAT refund for taxpayers selling self-produced electricity from offshore wind [1] - Nuclear power plants that officially commence commercial operations before October 31, 2025, will continue to follow existing VAT regulations as per the 2008 notice [1] - For nuclear power plants approved before October 31, 2025, but not yet in commercial operation, a VAT refund policy will apply, allowing a 50% refund of the tax paid for the first ten years after commercial operation begins [1] - Nuclear power plants approved after November 1, 2025, will not be eligible for the VAT refund policy [1]

Core Points - The announcement from the Ministry of Finance and other departments introduces a new VAT policy for offshore wind power products, effective from November 1, 2025, to December 31, 2027, allowing a 50% immediate VAT refund for taxpayers selling self-produced electricity from offshore wind [1][3] - Existing nuclear power plants that have officially commenced commercial operations before October 31, 2025, will continue to follow the previous VAT regulations as per the 2008 notice [1][3] - Nuclear power plants approved but not yet operational by October 31, 2025, will benefit from a VAT refund policy for 10 years post-commercial operation, with a 50% refund on paid VAT [1][3] - New nuclear power plants approved after November 1, 2025, will not be eligible for the VAT refund policy [1][3] - Previous regulations conflicting with this announcement will be superseded, and earlier notices regarding wind power VAT policies will be abolished from November 1, 2025 [3][4]