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财政部网站消息,为支持水电行业发展,统一和规范大型水电企业增值税政策,经国务院批准,财政部发布对大型水电企业实行增值税优惠通知(以下简称“通知”)。通知提到,装机容量超过100万千瓦的水力发电站(含抽水蓄能电站)销售自产电力产品,自2013年1月1日至2015年12月31日,对其增值税实际税负超过8%的部分实行即征即退政策;自2016年1月1日至2017年12月31日,对其增值税实际税负超过12%的部分实行即征即退政策。
According to the website of the Ministry of Finance, in order to support the development of the hydropower industry, the VAT policy of large-scale hydropower enterprises shall be unified and regulated. Upon the approval of the State Council, the Ministry of Finance promulgates the VAT notification (hereinafter referred to as the “Notice”) to large hydropower enterprises. The circular mentions that hydropower stations (including pumped storage power plants) with installed capacity exceeding 1 million kilowatts sell self-produced power products with an actual tax burden on value added tax exceeding 1 January 2013 to 31 December 2015 8% of the part of the implementation of the policy of immediate refund; from January 1, 2016 to December 31, 2017, the actual VAT tax more than 12% of the part of the implementation of the immediate refunds policy.