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Local governments across the region large hydropower projects revenue allocation problem

Author: LongTengFei
Tutor: WangMin
School: Yunnan University of Finance
Course: Management Science and Engineering
Keywords: Hydropower Industry Hydropower projects across the region Tax Income distribution
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 49
Quote: 0
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Abstract


China is the world's second largest energy consumer in the rapid economic development, especially for energy growing demand for electricity expansion. Hydropower as a priority to the development of clean energy is an object, but of the development of hydropower projects across the region faces many problems, including the irrational distribution of tax revenues are important issues, and this is coordinated regional development is contrary, while not conducive to the rational development of hydropower resources. Cross-regional hydropower projects tax revenue has become China's tax revenue allocation is a major problem. 1994 China adopted the reform of the tax system, mainly to solve the central and local tax allocation, while the local governments on cross-regional business corporate tax sharing arrangement is still lacking. In addition, inter-regional hydropower project settings and taxation arrangements for the Project Resettlement kept a big problem, which became the impact of local government area of ??large hydropower projects across the main tax revenue distribution. In this paper, China's hydropower engineering tax system, tax arrangement, analyzes the current inter-regional hydropower projects tax revenue situation, deeper understanding of the current situation from improving the tax system as well as hydropower projects among local governments across the region and hydropower project to start lateral distribution of tax revenues combined with foreign cross-regional business tax revenue arrangements and Xiluodu, Xiangjiaba two hydropower projects across the region tax income distribution, for example, on China's local governments across the region to make the distribution of income tax hydropower project feasibility proposal. This introduction and the main body is divided into two parts, including introduction of the background for the problem, meaning, related theories elaborated and results of previous studies, which mainly includes five main sections. First, clearly put forward the development of large-scale hydropower projects, and thus leads to the importance of inter-regional distribution of hydropower projects related tax issues. Secondly describes the current cross-regional large-scale hydropower projects involving tax and levy system, mainly obtained from the project which covers taxes, tax rates and preferential policies starting on the stage cross-regional hydropower projects empirical analysis of the tax situation. Again according to the tax regime elaborated analysis of the current cross-regional large-scale hydropower project design and distribution of tax problems and causes. Then appears the reason for the above cross-regional hydropower project revenue from the design, combined with other aspects of compensation expenses abroad allocation hydropower projects across the region, and to optimize allocation of regional tax calculation method for solving the problem make feasible suggestions. Finally, Xiluodu and Xiangjiaba hydropower station distribution of tax revenue, combined with practical examples to analyze and solve cross-regional hydropower projects tax revenue allocation scheme.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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