云南新电力体制改革下水电行业的税制结构与税费负担  

Tax Structure and Tax Burden of Hydropower Industry under Yunnan Power SystemReform

作　　者：陈翔 CHEN Xiang(Yunnan HuadianJinsha River Midstream Hydropower Development Co.,Ltd.,Liyuan Power Generation Branch,Lijiang 674100,China)

机构地区：[1]云南华电金沙江中游水电开发有限公司梨园发电分公司,云南丽江674100

出　　处：《云南水力发电》2021年第11期225-228,共4页Yunnan Water Power

摘　　要：2015年,中共中央、国务院印发了中发〔2015〕9号《关于进一步深化电力体制改革的若干意见》。随后,国家发改委、能源局根据中发9号文精神,印发了一系列配套文件,全面贯彻落实中发9号文精神。2016年,中共云南省委云南省人民政府印发《云南省进一步深化电力体制改革试点方案》,加快构建有效竞争的市场结构和市场体系,形成主要由市场决定电力价格的机制。电力作为国民经济的基础性行业,作为绿色能源的代表,水电行业的税制结构和税费负担水平不仅关系到企业的可持续经营问题,而且事关下游行业乃至整个国民经济体系的平稳健康运行,所以深入研究水电行业的税制结构和税费负担水平愈发重要与迫切。基于此,结合财税政策走向和税费负担比较,对云南水电行业财税政策的效用、税费结构和税费负担的合意性,以及新电力体制下的改革方向与可行性路径进行了探索和研究。LIn 2015,the Central Committee of the CPC and the State Council issued China No.9 Opinions on Further Deepening the Reform of Electrical Power System.Subsequently,China Development and Reform Commission andEnergy Administration issued a series of supporting documents in accordance with the spirit of Chinese No.9Opinions.In 2016,the CPC Yunnan Provincial Committee and the Provincial Government issued Pilot Plan for Further Deepening the Electrical Power System Reform in Yunnan Province,deepening the reform of power system in Yunnan Province,accelerating the construction of an effective competitive market structure and market system,and forming a mechanism for determining the price of electricity mainly by the market.As the basic industry of national economy and the representative of green energy,the tax structure and tax burden level of hydropower industry are not only related to the sustainable operation of enterprises,but also to the smooth and healthy operation of downstream industries and even the whole national economic system.Therefore,it is more important and urgent to study the tax structure and tax burden level of hydropower industry in depth.In combination with the trend of fiscal and tax policies and the comparison of tax and fee burdens,this paper explores and researches the effectiveness of fiscal and tax policies,the structure of tax and fee,and the agreement of tax and fee burdens in Yunnan hydropower industry,as well as the direction of reform and feasible path under the new power system.

关 键 词：电力体制改革 绿色能源 税费结构和税费负担 财税政策 

分 类 号：F281[经济管理—国民经济]