关于在水电行业率先试行增值税转型改革的建议

中央实施西部大开发战略 ,明确提出开发建设大中型水电工程是西部开发的重要内容 ,无疑将大大促进水电的发展。但是 ,目前的税收政策对优先发展水电是不利的。水电税负偏重的症结在于其流转环节的重复征税。本文在分析降低水电增值税税率不可行的基础上 ,阐述了改革目前“生产型”增值税为“消费型”增值税的必要性、可行性及实施建设

Suggestion on Value-added Tax System Reform for Hydroelectric Development

It is important for China to construct large scale hydroelectric engineering in the west development strategy by Chinese central government.The pace of hydropower construction is dependent on domestic policy,such as tax system.At present unreasonable hydroelectric taxation results from levy taxes repeatedly in the circulation.The study shows that to reduce tax rate on hydroelectric value added taxation is not practical.The consumption tax system must replace productive taxation in hydroelectric development.This paper presents suggestions on tax reform for development of water resources.