公平税负 调整增值税政策 积极发展水电  

Developing Hydro Actively by Regulation of Added Value Tax

作　　者：李富强[1] 张景曾[1] 张培森[2] 付广军[2] 

机构地区：[1]中国社会科学院数量经济与技术经济研究所 [2]国家税务总局税收科学研究所

出　　处：《中国三峡建设》2002年第9期13-15,48,共3页China Three Gorges Construction

摘　　要：优先发展水电是世界各国通行的产业政策,也符合我国当前的宏观产业政策。但是,在政策的执行过程中,水电行业面临着巨大的困难。其中在现行税制设计上未考虑水电行业增值税进项环节基本不能抵扣的问题,造成企业税负过重,有失市场公平竞争原则。如何使税收政策向国家重点产业发展倾斜,是亟待解决的问题之一。本文通过对1994年税制改革后,水电行业增值税税负的比较,得出水电行业增值税负担过重是影响水电发展的因素之一,并提出了降低水电行业增值税税负的政策建议。Giving the first priority to development of hydro power is a common practice in the world and also conforms to the current macro industrial policies in China. The hydro building industry faces monstrous difficulties, however, in the process of policy implementation, of which a problem that income from added value tax in hydro sector could not basically offset payout has not been taken into account in the current taxation system design, which has resulted in excessive tax overburden over the enterprise and also impaired the principle of fair market competition. Therefore, it is an outstanding issue that how the state taxation policy is favorable to state key industrial development purposely. By compared with the added value tax overburden over the hydro industry after tax system reform in 1994, a conclusion can be drawn that excessive overburden of added value tax is one of the factors which have major impact on the development of the hydro building industry. A policy recommendation on how to reduce the overburden of added value tax over the hydro building industry has been made in this paper.

关 键 词：税负 增值税 政策调整 水电建设 水电企业 

分 类 号：F426.9[经济管理—产业经济]