实证分析增值税转型对电力行业税负的影响

Influences of VAT Reform on Tax Burden of Power Industry

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。

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, aneording to new VAT regulations in 2009, only the input tax on equipments can be deduced, which will result in unfairness on tax burden between industries or enterprises that have different fixed assets structures. This paper suggests that buildings should be included in the levying areas of value added tax, and further in the deduction areas of VAT input tax.