New Energy Project Boundary Condition Value Table
This document provides a comprehensive table of boundary condition values for new energy projects, specifically photovoltaic and wind power. It covers basic parameters like operation period (25 years for PV, 20-25 for wind), investment and financing parameters including construction investment, equity capital ratio (minimum 20%), working capital, deductible taxes, loan interest rates based on LPR and government bond rates, and repayment period (15 years). Cost parameters detail depreciation (straight-line, 20 years, residual rates 3-5%), maintenance costs referencing group standards, labor allocation, employee wages and welfare, insurance premiums based on fixed asset value, amortization over 5 years, and other expenses like sea area usage fees. Tax parameters include VAT at 13% with wind power enjoying 50% immediate refund, surcharges, and income tax at 25% with incentives like three-year exemption and half reduction, plus reduced rate for western regions. Revenue parameters focus on on-grid electricity calculation, considering local consumption or UHV transmission, using historical curtailment rates and annual on-grid hours from authoritative sources.