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光伏发电企业的“惯例”正隐藏着大风险

2026.09.23

实务中接触了很多能源型企业所谓的“惯例”，如利用其他单位屋顶建设光伏发电站，以显著低于电网市场价向屋顶业主供应自发电力，以电价折扣冲抵屋顶租金，无单独租金收付、亦不分开开票结算。殊不知这所谓的“惯例”正是越来越无处遁形的涉税风险。

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