允许首年额外扣除资本额一定比例（美国曾 100%）的临时性政策，放大首年税盾。
Temporary policy allowing an extra first-year deduction fraction (100% in the US historically); magnifies the year-one tax shield.
AI 光伏设计平台免费开放：从术语到完整设计图纸与可研报告。