电力行业的税收政策研究

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1、析税收政策对电力行业的影响，主要涉及政府干预理论、政府规制理论、公共产品理论和外部性理论，并通过电力行业的整体税负和水电、火电、风电各行业的税负比较分析，理顺电力行业税收体系的特点及制度缺陷，为进一步完善税收体系提供理论依据。第三部分和第四部分归纳总结了我国现行税制和国外发达国家关于电力行业的各项税收优惠政策，通过比较分析各国各个税种的政策特点，为改革现行税制建立节能化绿色税收体系提供了经验。文章的第五部分提出完善建议，先从总体着眼，设计税收总体结构，总结出税制改革的基本原则：遵循间接引导与直接激

2、励相结合的原则、鼓励性政策与限制性政策相结合的原则、全方位促进与多环节引导相结合的原则、及税种的功能定位与节能环保政策目标相结合的原则，依据此原则分别对电力行业的各类型，如风电、水电、核电企业进行具体分析，提出促进本行业节能高效发展的税收政策建议，并对其中较为特殊的农村电力体制改革归纳总结出完善增值税种的建议。关键词：电力行业，税收政策，税收优惠ⅡABSTRACTOnOctober15，2007，17thNationalCongressoftheCommunistPartyofChinawashe

3、ldsuccessfully．ItwaspointedoutinHuJintao’Sreportsthat,"AdheringtothebasicstatepolicyofconservingresoIlIcesandtheenvironmentisvitaltotheimmediateinterestsofthepeopleandthesurvivalanddevelopmentoftheChinesenation．Wemustgiveprominencetobuildingaresource-

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6、ies．accordingtotheLateststatistics劬mNationalDevelopmentandReformCommission,uptonow,smallthermalpowergeneratingunitswiththetotalcapacityof5．5millionkilowattshavebeencloseddown,whichis55percentofthegoalof10millionkilowattsinthisyear,andthatmakesitcometr

7、uethatmorethanhalfoftasksaIecompletedoverhalfofthetime．Theproportionofthesmallthermalpowergelleratmgunitstothewholeinstalledcapacityofthenationhasdeclinedfrom30％to200,6．AndAe．cordingtothestatisticsfromStateEnvironmentalProtectionAdministration,fromJan

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