Research On The Effects Of Value Added Tax Transformation On Sichuan's Hydropower Industry

The sources of energy is one of the material conditions on which human society rely for existence, be important resource that economic growth and social progress rely on. During the process of industrialization and urbanization, problems of energy are emerging as "bottleneck" of economic development and social progress increasingly. Give priority to the development of hydropower is the greatest conservation of energy resources, be the inevitable choice to ensure the sustainable development of the energy industry and to meet the need of building a harmonious society. Our country's water resources are mainly distributed in the western region, we are implementing the western development strategy now, which is according with the development of hydropower, but also in line with the current macro-industrial policy. However, the hydropower industry is facing enormous difficulties presently. The income value-added tax of hydropower industry can not be deduced, this caused corporate heavy tax burden.Based on the above understanding, I choose "transformation of value-added tax on the effect of the Sichuan's hydropower industry" as the research content. The basic idea of paper is:first, introducing the situation of hydropower resources in Sichuan,analyzing the status of development of hydropower resources in Sichuan and the development plan, proposing the necessity and urgency of developing hydropower industry in Sichuan. Second, according to analyzing the production value-added tax on the hydropower industry, we found that the development of the hydropower is not satisfied, we come to the conclusion that consumption value-added tax is conducive to the development of hydropower industry. Then according to analyzing the tax burden of Ertan Hydropower Station before and after transformation, proposed suggestions that hydropower industry how to response to the transformation of value-added tax.The contributions of this paper are mainly the following points. Firstly, the theme is of novelty. With the promotion of the value-added tax transformation across the country this year, so this study was quite novelty. Secondly, the paper employed a wide range of research methods and was strict in logic. In this paper, mathematical models, examples of theoretical research and practical data analysis of empirical research were applied in order to ensure a comprehensive analysis of the place. Thirdly, it was practical. From the perspective of the hydropower industry, based on the adjustment of the value-added tax, the paper was through both theoretical and empirical study and put forward reasonable suggestions.