【摘要】：稅收負(fù)擔(dān)問題歷來是關(guān)系國計(jì)民生最尖銳、最敏感的問題之一,稅收負(fù)擔(dān)合理與否不僅涉及到國家能集中多少財(cái)力,而且涉及到企業(yè)的生存發(fā)展,直接關(guān)系到經(jīng)濟(jì)的發(fā)展和社會的穩(wěn)定。電力行業(yè)不僅與全國經(jīng)濟(jì)發(fā)展聯(lián)系緊密,而且也是政府財(cái)政收入的主要來源。因此,如何在電力行業(yè)的發(fā)展與政府稅收收入之間權(quán)衡稅負(fù)水平,顯得極其重要。 目前國內(nèi)外研究多集中于從宏觀角度分析稅收負(fù)擔(dān)問題,本文則從微觀角度稅收負(fù)擔(dān)入手,以近年來電力行業(yè)的稅收負(fù)擔(dān)水平為研究對象,重點(diǎn)針對電力行業(yè)主要稅種-一增值稅和企業(yè)所得稅,在大量翔實(shí)可靠的數(shù)據(jù)測算基礎(chǔ)上,對電力行業(yè)稅負(fù)進(jìn)行了全面的縱向分析和橫向比較,客觀分析評價了電力行業(yè)稅收負(fù)擔(dān)水平。同時,針對水電、火電、風(fēng)電不同類型發(fā)電企業(yè)和供電企業(yè),也從多個角度分析了其稅收負(fù)擔(dān)中存在的問題和原因。最后,針對分析結(jié)果中存在的問題,結(jié)合我國稅制改革的大背景和電力行業(yè)自身生產(chǎn)經(jīng)營特點(diǎn),從宏觀稅制構(gòu)建和稅收優(yōu)惠層面,到充分發(fā)揮稅收的經(jīng)濟(jì)調(diào)控作用、促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級等方面提出了電力行業(yè)稅收負(fù)擔(dān)合理化的政策性建議和思路,以實(shí)現(xiàn)行業(yè)稅收收入與稅收負(fù)擔(dān)的良性循環(huán)。 分析研究行業(yè)稅收負(fù)擔(dān)水平及結(jié)構(gòu),是把握稅收制度及政策與國家宏觀產(chǎn)業(yè)政策是否協(xié)調(diào)的重要方面,是分析稅收制度的經(jīng)濟(jì)調(diào)節(jié)功能的重要方面。由此可見,分析研究電力行業(yè)稅收負(fù)擔(dān)水平及結(jié)構(gòu),并提出相應(yīng)的納稅合理化建議,具有十分重要的意義。
[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.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61;F812.42

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