Research On Taxation Of Wind Power Enterprises In China

At present,the global energy situation is severe and environmental pollution is becoming increasingly serious.All countries in the world are attaching more and more importance to environmental protection and developing relevant industries conducive to environmental protection.As a clean and pollution-free renewable energy,the development and utilization of wind energy has become a hot issue in the world.The development of wind power generation industry has become one of the important development strategies in China.In this context,in order to support the rapid development of wind power enterprises,China has introduced a large number of preferential tax policies.Based on these preferential policies,wind power enterprises have made great progress,which has played a certain role in promoting the optimization of China’s energy structure and production layout.Various preferential tax policies have a great impact on the financial management of wind power enterprises.Therefore,it is of practical significance to study the taxation of wind power generation enterprises in China.Many scholars at home and abroad mainly analyze the tax burden from a macro perspecti ve,and also analyze the impact of tax incentives on the investment and development of wind power enterprises.In this paper,from the micro perspective,the tax burden of wind power generation enterprises and the tax fairness of wind power generation enterprises are studied.The average tax burden of wind power enterprises in four years was calculated based on the tax declaration data of wind power enterprises in T city;Then,by comparing the tax burden of wind power enterprises with other industries in the city,thermal power enterprises and hydroelectric power enterprises,the tax burden of wind power enterprises in China is analyzed objectively.The lorenz curve model is constructed by using the financial data of listed thermal power,hydro power and wind power enterprises in China.According to the relation between the lorenz curve and the absolute curve before and after tax and the gini coefficient level,the tax fairness of wind power generation enterprises is reflected,and the gini coefficient of wind power generation enterprises is compared with other energy enterprises to present the current situation of tax fairness of wind power generation enterprises in China.Based on the data,the conclusion is drawn that the tax burden of wind power enterprises is high and the fairness is poor.In order to solve the current tax related problems of wind power generation enterprises in China,under the background of tax system reform in China,combining with the production and operation characteristics of wind power generation enterprises,this paper puts forward reasonable Suggestions and solutions for the tax policy of wind power generation enterprises from the perspective of constructing macro tax system and formulating preferential tax policies.At the same time,it puts forward reasonable Suggestions for enterprises to pay tax,so as to realize the virtuous circle of industry tax revenue and tax burden.