促进水电行业发展税收政策研究-工商管理专业论文.docxVIP

摘 要 能源是人类社会赖以存在的物质条件之一，是经济发展和社会进步的重要资源。 在不断推进的工业化和城市化进程中，能源问题愈来愈成为中国经济发展和社会进 步的“瓶颈”。优先发展水电能源是对能源资源最大的节约，是保证能源工业持续发 展，满足构建和谐社会能源需求的必然选择。但从目前水电开发和运行来看，水电 发展不尽如人意。初步分析，主要存在以下五个方面的问题：一是大水电影响大涉 及面广，项目的决策、立项合规划长期而又艰难；二是水电开发建设前期资金投入 巨大，回报期长，投资风险大；三是当前的电价定价体制使水电价格不适当的低； 四是水电站的社会功能成本缺乏分摊机制；五是对水电开发的财税政策支持不够。 水电行业的税收政策是本文讨论的主要问题。通过列举当前水电行业的相关税收和 税收优惠，对水电行业的涉税状况有一个全面的了解。然后选取了八家具有代表性 的水电企业的税负情况进行了测算，推导出水电行业的税负概况和增值税税负是水 电行业税负重要组成部分两个结论。根据增值税的原理和种类以及水电行业分税制 前后、同其他电力、其他能源以及营业税的比较提出现行增值税政策对水电行业的 实际情况不相适应，不符合我国优先发展水电的政策方向；提出适应国家政策导向 的水电行业增值税的完善方案。这些方案包括：用消费型增值税替代生产型增值税； 扩大税基，完整链条；调整税率；对水电行业增值税减半征收的税收优惠。 关键词：水电行业，税收政策，研究 ABSTRACT Energy is not only one of the material qualification that our society depends on but also an important resource of economic development and social development. During the process of industrialization and urbanization, the energy problem has become the “bottle neck” of china economy development and society progress. Giving priority to the development of the hydropower energy is the most economical way to save energy and the necessary choice to guarantee the continuous development of the energy industry and to satisfy the energy need to construct harmonious society. According to nowadays hydropower development and operation, we found that the development of the hydropower is not satisfied. From preliminary analysis, the following five problems are found；(1)The influence and involvement of large hydropower project is very big, and the decision, authorization and planning of the project is a long time and difficult task. (2)The first phase investment of the hydropower project is huge, but the return period is very long and the investment risk is very big. (3)The energy price is a bit low because of the price system. (4)The cost of social function of hydropower project lacks apportionment mechanism. (5)The financial support to the hydropower development is not enough. The main idea of this article is the tax policy for the hydropower project. The tax of the hydr