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| 实证分析增值税转型对电力行业税负的影响 | |
| 引用本文： | 戴罗仙,邹敏珍,魏晓明. 实证分析增值税转型对电力行业税负的影响[J]. 长沙理工大学学报(社会科学版), 2009, 24(4): 18-22,41 |
| 作者姓名： | 戴罗仙 邹敏珍 魏晓明 |
| 作者单位： | 长沙理工大学,经济与管理学院,湖南,长沙,410076;长沙理工大学,经济与管理学院,湖南,长沙,410076;长沙理工大学,经济与管理学院,湖南,长沙,410076 |
| 摘 要： | 生产型增值税制下,电力行业增值税税负较其他行业高,并高于名义税率.增值税转型改革(即实行消费型增值税后)可降低电力行业的增值税税负及总税负,促进电力企业的设备升级.但增值税转型并未改变电力行业增值税税负高于其他行业、高于各行业平均税负的格局.2009年新实施的消费型增值税制对固定资产进项税金的抵扣也仅限于其中的设备器具,这仍将造成电力行业与其它行业或企业之间因固定资产结构不同而税负不公.将建筑物等纳入增值税征收范围,并进一步纳入增值税进项税金的抵扣范围,应成为深化增值税改革的政策取向. |
| 关 键 词： | 增值税 消费型增值税 税负 |
Influences of VAT Reform on Tax Burden of Power Industry |
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| DAI Luo-xian,ZOU Min-zhen,WEI Xiao-ming. Influences of VAT Reform on Tax Burden of Power Industry[J]. Journal of Changsha University of Science & Technology, 2009, 24(4): 18-22,41 | |
| Authors: | DAI Luo-xian ZOU Min-zhen WEI Xiao-ming |
| Affiliation: | DAI Luo-xian,ZOU Min-zhen,WEI Xiao-ming(School of Economy , Management,Changsha University of Science , Technology,Changsha,Hunan,410076,China) |
| Abstract: | Under the condition of the production based value added tax,the value added tax burden rate of power industry is higher than that of the other sectors,and even higher than the nominal rate.While VAT reform will reduce VAT and total tax burden of power industries,and promote their equipment upgrading,but the value added tax burden rate of power industries is still higher than that of the other sectors and the average level of other industries.Moreover,according to new VAT regulations in 2009,only the input t... |
| Keywords: | value added tax consumption based value added tax tax burden |
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