四川省水电资源税税制方案研究  

Research on Taxation Program of Hydropower Resources Tax of Sichuan Province

作　　者：蒲小芳[1] 王黎[1] 马光文[1] 

机构地区：[1]四川大学水利水电学院,四川成都610065

出　　处：《水电能源科学》2012年第10期116-119,共4页Water Resources and Power

基　　金：国家科技支撑计划基金资助项目(2008BAB29B09);中国长江电力股份有限公司科技基金资助项目(240902003);美国能源基金会"中国可持续能源"基金资助项目(G-0610-08581)

摘　　要：针对目前能源资源税制体系存在的征税范围狭窄的问题及四川省水电能源资源丰富的情况,在分析开征水电资源税必要性的前提下,基于资源税设计的基本思路,提出了不同的水电资源税税制方案,并通过各方案的对比分析,确定了具有较强合理性、可行性和可操作性的最终推荐方案,即以水电站的实际发电量为计税依据,采用从价定率计征的计征方式,并将水电资源税的税率设定为3%。同时,通过分析开征水电资源税对地方财政收入和水电企业的影响,提出了开征水电资源税的相关建议配套措施,供有关部门决策参考。For the narrow scope problem of energy resources taxation and rich hydropower energy resources in Sichuan Province,based on the basic idea of resource tax design,different taxation programs of hydropower resources tax have been studied under the premise of analyzing necessity.Through the comparative analysis of each program,a final recommended program with stronger rationality,feasibility and operability has been determined,which adopts the actual generated energy of hydropower stations as taxation basis,and by using the method of ＂ad ralorem taxation on fixed tax rate＂.In this program,the rate of hydropower resources tax is set to 3%.Meanwhile,by analyzing the impact of levying hydropower resources tax on the local financial revenue and hydropower enterprises,some relevant recommendations of complementary measures about levying tax have been proposed for the relevant departments to make decisions.

关 键 词：水电资源 资源税 税制方案 四川省 

分 类 号：TK71[动力工程及工程热物理—流体机械及工程] F812.42[经济管理—财政学]