水电行业增值税政策有关问题研究  

Research on relevant problems of value-added tax policy in hydropower industry

作　　者：周小溪[1] 殷许生[1] Zhou Xiaoxi;Yin Xusheng(China Renewable Energy Engineering Institute,Beijing 100120,China)

机构地区：[1]水电水利规划设计总院

出　　处：《工程造价管理》2019年第6期34-41,共8页Engineering Cost Management

摘　　要：全面"营改增"政策的实施,对降低水电企业税负,提高水电企业经济效益具有重要意义。但当前水电行业增值税政策在具体实施过程中还存在诸多矛盾和问题,例如抵扣链条不完善、优惠政策不连续、进项端与销项端税率不平衡等,这些矛盾和问题已不同程度影响了水电行业的健康、稳定、可持续发展,弱化了税收对水电行业的调控和导向作用。文章从水电行业增值税抵扣链条、增值税优惠政策、增值税销项税率3个方面对水电行业增值税政策有关问题进行了分析,并以某水电站为实例进行了税负水平的测算,并在此基础上,分别从避免重复征税、保持"营改增"前后税负稳定、进项端与销项端税率平衡的角度出发,提出进一步完善增值税抵扣链条、继续延续增值税返还政策并保持一定的持续性、将水力发电增值税销项税率调整为9%等政策建议。The implementation of the policy of replacing business tax with VAT is of great significance to reduce the tax burden and improve the economic benefits of hydropower enterprises. However, there are still many contradictions and problems in the implementation of the current VAT policy in hydropower industry, such as imperfect deduction chain, discontinuity of preferential policy, imbalance between the input and the output of business. These contradictions and problems have affected the development of hydropower industry, and weakened the control and guidance effects of tax on hydropower industry. Relevant problems of VAT were analyzed from the aspects of deduction chain, preferential policy of VAT and sales tax rate. Based on the measurement of the tax burden level of a hydropower station, some policy proposals were given, including further improving deduction chain to avoid double taxation, continuing with the VAT return policy and maintaining a certain sustainability to keep the tax burden stable after the tax reform, and adjusting the sales tax rate of hydropower to 9% to balance between the input and the output of business.

关 键 词：水电行业 “营改增” 政策研究 

分 类 号：F423[经济管理—产业经济]