摘要
摘要
2011 年底，财政部、国家税务总局联合发布《关于印发〈营业税改征增值税
试点方案〉的通知》的文件。2012 年 1 月 1 日，营业税改收增值税(简称营改增）
在我国部分城市和部分行业实行试点。2016 年 5 月 1 日，建筑业、房地产业、金
融业、生活服务业等全部纳入试点范围后，标志着我国全面实施营改增。营改增
是我国在 2009 年增值税转型改革之后，进行的又一次重大税收制度改革。任何税
收制度的改革，必将对企业的税负产生影响

四川是我国水能资源第一大省。自上世纪九十代末，我国四川水电就进入快
速开发期，有专家就提出现有的税收制度不利于水电开发，应该尽快实施增值税
税收制度改革以促进我国的水电建设。雅砻江流域水电开发有限公司是（简称雅
砻江公司）四川境内的一家水电开发企业，公司 1998 年首台机组发电，截至到 2016
年 9 月，公司总装机已达到 1470 万千瓦

论文首先介绍了四川水能资源、四川水电发展的概况，及发展四川水电的意
义。其次，分析了四川水电企业在营改增前的税收政策和税负现状。接下来，研
究了营改增之后，对于四川水电开发企业税负的影响机制。再次，计算了雅砻江
流域水电开发公司在营改增前和营改增试点阶段的税负，结果发现，在营改增未
全面实施时，其对雅砻江公司增值税减负效果非常有限。本文进而测算了在 2012
年到 2015 年，假如营改增全面实施，可能对雅砻江公司税负的影响。最后，在以
上分析的基础上，本文对于水电企业加强税务管理和政府完善税收政策提出了若
干建议，希望能为相关的理论研究和实践提供一定的参考

关键词：营改增，四川水电开发企业，税收负担
IABSTRACT
ABSTRACT
The end of 2011, the Ministry of Finance and the State Administration of Taxation
jointly issueda document onnotice of pilot scheme for the business tax reform
VAT.January 1, 2012,the business tax reform VATimplement the pilotin some cities
and some industries. May 1, 2016, t he construction industry, real estate, finance, life
services, all included in the pilot range, markingthe business tax reform VAT
implementedfully in China. Thebusiness tax reform VATis another major taxation
system reform in Chinaafter the VAT transformation in 2009.Any tax system reform
will have an impact on corporate tax burden.
Sichuan is the largest province of water resources in China. Since the end of the
last century, hydropower development into the rapid development period in Sichuan,
some experts put forward the existing tax system is not conducive to hydropower
development, VAT reform should be implemented as soon as possible to promote
China&39;s hydropower construction. Yalong River Hydropower Development Company,
Ltd. (Yalong Hydro) is in Sichuan Province, first unit of Yalong Hydro power
generation in 1998,as of September 2016, t he total installed capacity of Yalong
Hydrohas reached 14.7 million kilowatts.
The first，this paper introduces the Sichuan hydropower resources, Sichuan
hydropower development overview, and the development of Sichuan hydropower
significance. Secondly, it analyzes the tax policy and tax burden of the hydropower
enterprises in Sichuan Province. Then this paper studies the influence mechanism of the
business tax reform VATon the tax burden of hydropower development enterprises in
Sichuan.Thirdly, the calculation the tax Burdon of the Yalong Hydro before and after
the business tax reform VAT. As a result,it was found thatthe business tax reform VAT
wasnot fully implemented, its effectof the tax burden reduction inYalong Hydro was
very limited.In turn, this paper measures the effect of the tax burdenin Yalong Hydro
from 2012 to 2015, ifthe business tax reform VAT was fully implemented. Finally, on
the basis of the above analysis, this paper puts forward some suggestions for
hydropower enterprises to strengthening the tax administration and improve government
tax policy. Hoping to provide some reference for the relevant theoretical research and
practice.
Keywords:Business tax reform VAT，Sichuan hydropower development enterprises，
Tax burden
II目录
目录
第一章绪论.......... 1
1.1 研究背景及意义 1
1.1.1 研究背景 1
1.1.2 研究的目的和意义........ 1
1.2 研究文献综述.... 3
1.2.1 营改增必要性.... 3
1.2.2 水电开发企业税负........ 5
1.2.3 简要评述 7
1.3 研究内容及方法 8
1.3.1 研究内容 8
1.3.2 研究方法 8
1.3.2 本文的创新之处 8
第二章理论.......... 9
2.1 基本概念 9
2.1.1 营业税.... 9
2.1.2 增值税.... 9
2.1.3 税收负担.......... 10
2.2 理论分析.......... 10
2.2.1 税制优化理论.. 10
2.2.2 税收中性理论...11
2.2.3 税负转嫁.......... 12
2.3 小结...... 12
第三章四川水电发展概况及意义........ 13
3.1 四川水能资源概况...... 13
3.2 我国电力发展概况...... 13
3.3 四川水电发展概况...... 15
3.4 四川发展水电的意义.. 16
第四章雅砻江公司税收政策及税负现状........ 18
4.1 雅砻江公司概况.......... 18
4.1.1 公司发展概况.......
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