电力行业税收负担及对策研究

发布时间：2018-08-29 19:00

【摘要】：税收负担问题历来是关系国计民生最尖锐、最敏感的问题之一,税收负担合理与否不仅涉及到国家能集中多少财力,而且涉及到企业的生存发展,直接关系到经济的发展和社会的稳定。电力行业不仅与全国经济发展联系紧密,而且也是政府财政收入的主要来源。因此,如何在电力行业的发展与政府税收收入之间权衡税负水平,显得极其重要。目前国内外研究多集中于从宏观角度分析税收负担问题,本文则从微观角度税收负担入手,以近年来电力行业的税收负担水平为研究对象,重点针对电力行业主要税种-一增值税和企业所得税,在大量翔实可靠的数据测算基础上,对电力行业税负进行了全面的纵向分析和横向比较,客观分析评价了电力行业税收负担水平。同时,针对水电、火电、风电不同类型发电企业和供电企业,也从多个角度分析了其税收负担中存在的问题和原因。最后,针对分析结果中存在的问题,结合我国税制改革的大背景和电力行业自身生产经营特点,从宏观税制构建和税收优惠层面,到充分发挥税收的经济调控作用、促进产业结构升级等方面提出了电力行业税收负担合理化的政策性建议和思路,以实现行业税收收入与税收负担的良性循环。分析研究行业税收负担水平及结构,是把握税收制度及政策与国家宏观产业政策是否协调的重要方面,是分析税收制度的经济调节功能的重要方面。由此可见,分析研究电力行业税收负担水平及结构,并提出相应的纳税合理化建议,具有十分重要的意义。
[Abstract]:The issue of tax burden has always been one of the most acute and sensitive issues related to the national economy and the people's livelihood. Whether the tax burden is reasonable or not involves not only how much financial resources can be concentrated by the state, but also the survival and development of enterprises. Directly related to economic development and social stability. The electric power industry is not only closely linked with the national economic development, but also the main source of government revenue. Therefore, it is very important to weigh the level of tax burden between the development of electric power industry and the tax revenue of government. At present, the domestic and foreign researches mainly focus on analyzing the tax burden from the macroscopic angle. This paper starts with the tax burden from the micro angle, and takes the tax burden level of the electric power industry as the research object in recent years. Focusing on the main tax-value-added tax and enterprise income tax in the electric power industry, on the basis of a large amount of reliable data, a comprehensive longitudinal analysis and a horizontal comparison of the tax burden of the power industry have been carried out. Objective analysis and evaluation of the power industry tax burden level. At the same time, the problems and causes of the tax burden of hydropower, thermal power and wind power enterprises are analyzed from several angles. Finally, in view of the problems existing in the analysis results, combined with the background of tax system reform in our country and the characteristics of power industry's own production and operation, from the macro tax system construction and tax preferential level, to give full play to the role of tax economic regulation and control. In order to realize the virtuous circle of tax revenue and tax burden of electric power industry, the paper puts forward some policy suggestions and ideas on the rationalization of tax burden in electric power industry in order to promote the upgrading of industrial structure. To analyze and study the level and structure of tax burden is an important aspect to grasp the coordination of tax system and policy with national macro-industrial policy, and to analyze the function of economic regulation of tax system. Therefore, it is of great significance to analyze and study the tax burden level and structure of electric power industry, and put forward the corresponding reasonable tax payment suggestions.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61;F812.42

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