白鹤滩水电站税收利益分配跨省行政协调失灵案例研究

发布时间：2018-06-23 09:41

本文选题：税收利益分配 + 跨省行政协调　；参考：《电子科技大学》2017年硕士论文

【摘要】：在诸多可再生、清洁能源之中的、综合成本较低的能源形态,水电是目前供给份额最高的、开发技术最成熟。我国的水能资源的77%分布在西南和西北地区,如西南地区的金沙江流域在川滇交界处穿过横断山区,地势起伏大,水流速度快,亚热带季风气候,降水量大,水量丰富.水量大,流速快,水能非常丰富。与其他水能资源丰富的国家相比我国水电能源开发水平还比较低。水电工程的建设周期相当长一般在5-15年,大型水电工程由于其自身的复杂性建设周期可能在此基础上还有不同程度的延长,但由于水电项目建成后运行稳定,供电价格又低廉,不仅可以带动工程建设地的经济发展,提高地方财政收入,还能发挥其综合效益,保障可靠的电力供应,因此尽管水电工程建设前期资金投入十分巨大,回报期也很长,但是各级政府依然对水电工程建设十分重视。我国西南地区许多大型河流,都是行政区域的分界,使得大型水电项目的建设运行受到河流本身的影响,跨区域生产经营,这就造成了区域政府需要分享有关跨税收收入的问题,大型水电项目的建设地多属于经济欠发达地区,税收收入分配不合理和容易在区域政府间产生矛盾,影响的整体经济发展,也不利于资源的开发利用。本案例通过大量文献搜集,了解国内外相关研究成果,参考借鉴了同流域其他水电工程的资料和数据,形成本研究的理论体系,通过案例分析、实证研究搜集整理涉及到的资料对关键要素进行深入研究,以区域合作为视角,通过对目前跨省(区)水电工程建设中地方政府间税收横向分配的政策制定、执行方式进行分析,从政策背景、行政协调方式、存在问题等对通过行政协调促进合作以及跨区域水电工程税收分配问题进行阐释。通过对案例中出现问题的原因进的分析,探索解决问题的途径。
[Abstract]:In many renewable, clean energy, low cost energy forms, hydropower is the current supply of the highest share, development technology is the most mature. 77% of the hydro-energy resources in China are distributed in the southwest and northwest of China. For example, the Jinsha River basin in southwest China crosses the Hengduan Mountains at the junction of Sichuan and Yunnan. The topography is large, the water flow is fast, the subtropical monsoon climate is heavy, the precipitation is large and the water is abundant. Large amount of water, rapid flow rate, water energy is very rich. Compared with other countries rich in hydropower resources, the level of hydropower energy development in China is relatively low. The construction period of hydropower project is usually from 5 to 15 years. Because of its complexity, the construction cycle of large hydropower project may be lengthened to some extent, but because of the stable operation of hydropower project after completion, the price of power supply is low. It can not only promote the economic development of the project construction sites, increase the local financial revenue, but also give play to its comprehensive benefits and ensure reliable power supply. Therefore, although the capital investment in the early stage of the construction of hydropower projects is very large, the return period is also very long. However, governments at all levels still attach great importance to the construction of hydropower projects. Many large rivers in southwest China are the boundaries of administrative regions, which makes the construction and operation of large-scale hydropower projects affected by the rivers themselves, and the trans-regional production and management. As a result, regional governments need to share cross-tax revenue issues. Large hydropower projects are mostly built in economically underdeveloped areas, and the distribution of tax revenue is unreasonable and prone to conflict among regional governments. Impact of the overall economic development, is not conducive to the development and utilization of resources. This case through a large number of literature collection, to understand the relevant research results at home and abroad, reference to other hydropower projects in the same watershed data and data, form the theoretical system of this study, through case analysis, The empirical research collected and collated the related data to carry on the thorough research to the key element, from the regional cooperation angle of view, through the present inter-provincial (regional) hydropower project construction local government horizontal distribution policy formulation, From the background of the policy, the administrative coordination mode, the existing problems and so on, the paper explains the problems of promoting cooperation through administrative coordination and the tax distribution of cross-regional hydropower projects. Through the analysis of the cause of the problem in the case, the way to solve the problem is explored.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.61;F426.91

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