增值税转型对水电发展的影响

发布时间：2018-02-16 13:08

本文关键词： 水电开发增值税转型税负　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：水电行业是目前电力行业中非常重要的一个分支。水电以其节能环保、综合效益高等优点成为电力行业的重要发展项目。但是,长期以来我国水电行业承受的总体税赋较高,特别是增值税的税赋较重,在一定程度上影响了该行业的发展。受增值税影响最为巨大的是大型的水电开发企业,这类企业一般是国有企业或者国资控股,从事的是从源头起包干的管理,涉及到水电站的开发的前期投资,继而后续的建设,一直到运营和管理,以及电力配电和销售。这一系列工程所涉及的投资动辄以十亿乃至百亿来计算。中国在实行了由生产型增值税到消费型增值税的转型后,对水电行业产生了巨大的影响,因此,增值税转型对水电行业的影响已经成为一个热门的研究课题。论文在这样的研究背景下,就增值税转型对水电发展的影响进行了深入的分析和研究。首先,论文分析了增值税转型对水电企业的财务影响,从增值税转型对水电企业的影响来看增值税对水电行业所产生的影响,得出增值税的转型能总体改善水电企业的财务状况,进而深刻影响整个水电行业的发展；其次,就增值税转型对水电行业发展的影响进行了分析和研究,从税负、投资、融资结构和绩效3个方面建立了增值税转型与水电行业发展相互关系的计量模型,得出增值税转型确实使得水电行业收益；最后,在定性分析的基础上,论文就增值税转型对水电行业发展的影响进行了实证和案例分析,用实际的数据说明增值税转型对水电企业乃至整个水电行业所产生的影响。
[Abstract]:Hydropower industry is a very important branch of electric power industry at present. Hydropower has become an important development project of electric power industry because of its advantages of energy saving, environmental protection and high comprehensive benefit. However, for a long time, the overall tax burden of hydropower industry in China has been relatively high. In particular, the tax burden of VAT is heavy, which to some extent affects the development of the industry. The biggest impact of VAT is on large hydropower development enterprises, which are generally state-owned enterprises or state capital holding companies. They are engaged in the management from the source, involving the early investment in the development of hydropower stations, and the subsequent construction, all the way to operation and management. As well as electricity distribution and sales. The investment involved in this series of projects is often calculated at 1 billion or even tens of billions. After China implemented the transition from a production-type value-added tax to a consumption-type value-added tax, it has had a tremendous impact on the hydropower industry, so, The impact of VAT transformation on hydropower industry has become a hot research topic. Under this research background, the thesis makes a deep analysis and research on the impact of VAT transformation on hydropower development. First, the paper analyzes the financial impact of VAT transformation on hydropower enterprises. From the impact of VAT transformation on hydropower enterprises, it is concluded that the transformation of VAT can improve the financial situation of hydropower enterprises as a whole, and then profoundly affect the development of the whole hydropower industry. This paper analyzes and studies the impact of VAT transformation on the development of hydropower industry, and establishes the measurement model of the relationship between VAT transformation and hydropower industry development from three aspects: tax burden, investment, financing structure and performance. Finally, on the basis of qualitative analysis, the paper makes an empirical and case study on the impact of VAT transformation on the development of hydropower industry. The effect of VAT transformation on hydropower enterprises and the whole hydropower industry is illustrated by actual data.
【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】：F812.42;F406.7;F426.61;F426.91

【参考文献】