As the development and utilization of clean energy has benefits in the aspects of society ,environ‐ment and resources ,the development of clean energy industry will greatly promote the achievement of China's sustainable development strategy .Therefore ,the article collects many literature reviews both in Chinese and English ,w hich tries to make a systematic and comprehensive literature review of the research on “fiscal policy for promoting the development of clean energy industry” .From the perspective of clean energy indus‐try's historical position ,current status and the fiscal policy for promoting the development of the industry , the article summarizes the opinions from the existing literatures and introduces several typical view s based on the characteristics of academic researches .T he study indicates that China's clean energy industry is in its ini‐tial phase and there are still many difficulties .China must face with these deficiencies and formulate rational fiscal policies to promote the development of the clean energy industry .The article aims to provide references for other scholars w ho search for the fiscal policies to promote the development of the clean energy industry .%搜集了大量中文、英文文献，对“我国清洁能源产业发展财税政策”的相关研究进行了一个系统、全面的文献综述。从清洁能源产业的历史地位、现状、促进我国清洁能源产业发展的财税政策研究等角度，整理了现有文献的观点，在总结学术界研究特点基础上，分析了几种代表性的观点。研究发现：目前我国清洁能源产业正处于初始阶段，仍然存在许多困境，我国必须针对于这些不足，制定合理的财税政策来促进清洁能源产业的发展。以期为研究我国清洁能源产业发展财税政策提供参考。
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