电力交易市场化改革中的若干涉税问题研究——基于对部分试点省份调研的分析

On Tax Issues in Market-oriented Reform of Electric Power Market——Based on Investigation in Some Pilot Provinces

新一轮电力体制改革明确要建立'管住中间,放开两头'的体制框架。作为电力体制改革的重要组成部分,电力交易市场化改革打破了原有的利益格局,建立了全新的电力交易运作形态,产生了新的业务类型与交易结算模式,但由于相应的财税政策并未同步跟进,增加了企业的涉税风险与税负,也不利于电力体制改革的顺利推进。突出表现在电网企业与交易中心的定位与税收待遇问题、电网公司、售电公司与用户间交易的税务处理及特殊交易品种的涉税定性问题。通过国家税收政策制定与国家电网公司应对策略两个层面的建议可以有效地解决上述问题。

The reform of electric power system breaks the origin interest pattern.Moreover,it sets up brand-new operation model of power transaction,new type of transaction and clearing form.Because the corre-sponding tax policy doesn’t follow up,the reform increases the tax risk and burden of relative enterprises.Suggestions from both policy-making and state grid strategy aspects conduce to solving the above-mentioned problems.