Finance and taxation policy is an important?means to promote the development of new energy resowrces.The US and other developed countries have accumulated?rich experience in the use of finance and taxation policy to support the development of new energy resowrces. China has developed the new energy resowrces for a short time. The related finance and taxation policy is still not perfect，so it needs to draw on the useful experience of foreign countries to further improve the finance and taxation policy system of new energy resowrces，promote development of the new energy resowrces.