本文關(guān)鍵詞： 電力行業(yè) 稅制結(jié)構(gòu) 稅費(fèi)負(fù)擔(dān) 國(guó)際比較　出處：《中共福建省委黨校學(xué)報(bào)》2017年06期 　論文類型：期刊論文

【摘要】：作為國(guó)民經(jīng)濟(jì)的基礎(chǔ)性行業(yè),能源行業(yè)的稅制結(jié)構(gòu)和稅(費(fèi))負(fù)擔(dān)水平不僅關(guān)系到能源企業(yè)的可持續(xù)經(jīng)營(yíng)問題,而且事關(guān)下游行業(yè)乃至整個(gè)國(guó)民經(jīng)濟(jì)體系的平穩(wěn)健康運(yùn)行。與此同時(shí),我國(guó)即將全面邁進(jìn)電氣化時(shí)代,深入系統(tǒng)研究電力行業(yè)的稅制結(jié)構(gòu)和稅費(fèi)負(fù)擔(dān)水平愈發(fā)重要與迫切�；诖�,文章結(jié)合能源行業(yè)財(cái)稅政策走向和稅費(fèi)負(fù)擔(dān)水平的國(guó)際比較,對(duì)我國(guó)電力行業(yè)財(cái)稅政策的效用、稅費(fèi)結(jié)構(gòu)和稅費(fèi)負(fù)擔(dān)的合意性,以及新形勢(shì)下的改革方向與可行性路徑進(jìn)行了前瞻性探索和創(chuàng)新性回答,為進(jìn)一步規(guī)范和完善我國(guó)電力行業(yè)的財(cái)稅制度,推進(jìn)電力行業(yè)稅費(fèi)制度改革,實(shí)現(xiàn)電力工業(yè)持續(xù)健康發(fā)展提供重要的理論指導(dǎo)意義。
[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.
【作者單位】： 國(guó)家信息中心;中國(guó)社會(huì)科學(xué)院;
【基金】：國(guó)家社科基金重大項(xiàng)目“中國(guó)與周邊國(guó)家電力互聯(lián)互通戰(zhàn)略研究——以俄羅斯和東南亞國(guó)家為例”(項(xiàng)目編號(hào):13&ZD168) 國(guó)家自科基金青年項(xiàng)目“通過結(jié)構(gòu)重組、接入監(jiān)管與定價(jià)機(jī)制改革構(gòu)建中國(guó)售電側(cè)市場(chǎng)的理論與實(shí)證研究”(項(xiàng)目編號(hào):71403288)的研究成果
【分類號(hào)】：F426.61;F812.42
【正文快照】： 一、引言財(cái)稅政策是國(guó)家治理能力的重要體現(xiàn),也是促進(jìn)產(chǎn)業(yè)發(fā)展的重要調(diào)控手段。財(cái)稅政策與電力工業(yè)的發(fā)展密不可分。為了支持我國(guó)電力工業(yè)發(fā)展,新中國(guó)成立以來(lái),尤其是改革開放以來(lái),我國(guó)政府和相關(guān)職能部門根據(jù)電力工業(yè)發(fā)展的現(xiàn)實(shí)需求,出臺(tái)了一系列政策舉措,有力地促進(jìn)了電力工，

本文編號(hào)：1447642