电力行业的税制结构与税费负担:国际比较与改进方向

发布时间：2018-01-20 09:02

  本文关键词： 电力行业 税制结构 税费负担 国际比较　出处：《中共福建省委党校学报》2017年06期 　论文类型：期刊论文

【摘要】：作为国民经济的基础性行业,能源行业的税制结构和税(费)负担水平不仅关系到能源企业的可持续经营问题,而且事关下游行业乃至整个国民经济体系的平稳健康运行。与此同时,我国即将全面迈进电气化时代,深入系统研究电力行业的税制结构和税费负担水平愈发重要与迫切。基于此,文章结合能源行业财税政策走向和税费负担水平的国际比较,对我国电力行业财税政策的效用、税费结构和税费负担的合意性,以及新形势下的改革方向与可行性路径进行了前瞻性探索和创新性回答,为进一步规范和完善我国电力行业的财税制度,推进电力行业税费制度改革,实现电力工业持续健康发展提供重要的理论指导意义。
[Abstract]:As the basic industry of national economy, the tax structure and tax burden of energy industry are not only related to the sustainable management of energy enterprises. And it is related to the smooth and healthy operation of the downstream industry and even the whole national economic system. At the same time, our country is about to step into the era of electrification in an all-round way. It is more and more important and urgent to deeply and systematically study the tax structure and tax burden level of electric power industry. Based on this, this paper combines the trend of finance and tax policy of energy industry and the international comparison of tax and fee burden level. This paper makes a forward-looking exploration and innovative answer to the utility of the fiscal and taxation policy of China's electric power industry, the structure of taxes and fees and the agreement of tax and fee burden, as well as the reform direction and feasible path under the new situation. It provides important theoretical guidance significance for further standardizing and perfecting the financial and taxation system of electric power industry, promoting the reform of electric power industry tax and fee system, and realizing the sustainable and healthy development of electric power industry.
【作者单位】： 国家信息中心;中国社会科学院;
【基金】：国家社科基金重大项目“中国与周边国家电力互联互通战略研究——以俄罗斯和东南亚国家为例”(项目编号:13&ZD168) 国家自科基金青年项目“通过结构重组、接入监管与定价机制改革构建中国售电侧市场的理论与实证研究”(项目编号:71403288)的研究成果
【分类号】：F426.61;F812.42
【正文快照】： 一、引言财税政策是国家治理能力的重要体现,也是促进产业发展的重要调控手段。财税政策与电力工业的发展密不可分。为了支持我国电力工业发展,新中国成立以来,尤其是改革开放以来,我国政府和相关职能部门根据电力工业发展的现实需求,出台了一系列政策举措,有力地促进了电力工，

本文编号：1447642