The Analysis Of Taxation Burden On Power Industry And The Corresponding Rationalization Policies

Taxation burden has always been a hot topic in both theoretical study and practical work, whether it reasonable or not refer to the money the government can focus on, but also it relates to business survival and development, directly affecting economic development and social stability. Unlike recent research most study taxation burden from the macro point of view, this paper study taxation burden from the microscopic point, set the taxation burden of power industry as the research object, mainly focus on its value added tax and income tax, based on much detailed and reliable data calculation, make a analysis of vertical and horizontal comparisons of taxation burden of power industry, objectively analyze and evaluate its taxation burden. Meanwhile, analyze problems and causes existed in tax burden for hydro power, thermal power, wind power enterprises and power grid enterprises. As for power industry charges, the defects contain administrative fee and the establishment of government funds. Finally, according to problems in formei analysis, combined with the background of taxation reform and the characteristics of product and operation of power industry itself, propose policy recommendations and ideas to rationalize tax burden of power industry from construction of the tax system and tax incentives, play the role of taxation control economic regulation, promote the upgrading of industrial structure, and tax main charges auxiliary. The analysis of level and structure of the industry taxation burden is to grasp whether the tax system is in accordance with government macro industry policies, and also important aspect to analyze the economic regulation function of the tax system.