论文部分内容阅读
电力工业税、费改革是电力 体制改革的主要配套条件。●税、费改革的基本原则，应是 有利于正确评价电力产业及 各类电源的投资价值，促进 合理配置资源和实现经济的 可持续发展。●税负偏重、税负不公、所得税 不合理是电力税收存在的主 要问题。●排污费收费标准太低，资金 使用不当是收费方面存在的 主要问题。●应着重对电力企业的增值 税、所得税、水电成本分摊、 基金、环保收费进行改革。
The reform of electricity industry taxes and fees is the main supporting condition for power system reform. ● The basic principles of tax and fee reform should be conducive to the correct evaluation of the investment value of the power industry and various types of power sources, and promote the rational allocation of resources and the realization of sustainable economic development. ● The emphasis on tax burden, unfair tax burden, and unreasonable income tax are major problems in the existence of electricity taxation. ● The fees charged for sewage charges are too low. The improper use of funds is the main problem in terms of fees. ● It should focus on the reform of value-added tax, income tax, utility cost allocation, funds, and environmental protection fees for power companies.