The Research Of Taxation Burden On Power Industry Of China

Taxation burden is always be a topic not only in real life but in research, it is of great important both for the money that the government focus on and the business survival, it also closely link to social stability and the economic development. Not only is power industry closely linked to national economic development, it is also one of the main revenue source of the government. Therefore, it is extremely important to determine a reasonable tax burden which is good for both the development of power industry and government revenue. In addition, the analysis of level and structure of the industry taxation burden is of great significance to the coordination of tax system, and what is more it is also of great significance in investigating regulation function of tax system in the whole economics.Recently most scholars analyze this topic from the macro point, differently this paper analyze the tax burden form one of industry---power industry, then primarily focus on income tax and value added tax, to much detailed and reliable data as the foundation, make a contrast with other industry and items of taxation. At last, the paper raise some ideas to make a standard power industry according to the problems.The first portion:Introduction, this portion includes the background, the significance, the method, the innovation point, and the shortcomings and so on.The second portion:The characteristics of power industry and current tax policies for this industry. The latter part mainly focus on value added tax and income tax.The third forth portion:The analysis of taxation burden on power industry. On the basis of the basic theories and current tax policies for power industry, this portion analyzes the level of value—added tax, income tax and the overall tax burden of power industry from the vertical and horizontal angles respectively, and also finds there are some problems in the power industry, including hydro power, thermal power, wind power enterprises and power grid enterprises.The forth portion:propose countermeasures for the power industry. Understood the cause of the problem, it is necessary to propose solutions, that is,"how to do". Considering the problems excited and the characteristics of the industry itself, we should know how to solve it. So we should construct the tax system and tax incentive, optimize industrial structure, increasing the way to supply low maintenance costs of the rural enterprise and etc.The fifth portion:Conclusion and prospect.