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光伏企业电费构成中来自国家财政补贴的部分 是否可以作为证券化基础资产?

光伏企业电费构成中来自国家财政补贴的部分,是否可以作为证券化基础资产? 解答: 根据证监会发布的《资产证券化监管问答(一)》之“二、对于现金流入中包含中央财政补贴的可再生能源发电、节能减排技术改造、能源清洁化利用、新能源汽车及配套设施建设、绿色节能建筑等领域的项目,请问现金流中的中央财政补贴部分是否可以作为资产证券化的基础资产?答:我会积极支持鼓励绿色环保产业相关项目比照各交易场所关于开展绿色公司债券试点通知的相关要求,通过资产证券化方式融资发展。上述项目现金流中来自按照国家统一政策标准发放的中央财政补贴部分(包括价格补贴),可纳入资产证券化的基础资产。”显然,太阳能光伏企业电费构成中来自国家财政拨付的部分,可以纳入资产证券化基础资产。 另外,笔者在此前也分析过国家财政补贴的法律性质,其实质上是光伏电力价格的组成部分,是政府向光伏企业购买电力所支付的对价,对于光伏企业而言,是企业发电经营收入,不属于财政补贴。因此,可以作为开展资产证券化业务的基础资产。