水能资源是清洁再生的一次性能源,相对理论蕴藏量来说,我国水电开发程度较低。尽管制约水电发展的原因很多,但我国目前实行的统一、无差别的税收政策是一重要因素。通过对水电与火电在增值税负担上的计算分析,表明两者之间在税赋上的不均衡性。为此,提出了政策调整建议。 Hydropower resources is a one-time energy source for clean regeneration. Relatively theoretical reserves, hydropower development in China is relatively low. Although there are many reasons for restricting the development of hydropower, the unified and indiscriminate taxation policy currently in force in our country is an important factor. Through the calculation and analysis of the VAT burden on hydropower and thermal power, it shows the imbalance between taxation of the two. To this end, the proposed policy adjustments.