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href="....../news../13-1.html">政策法规<../a><../div> <div class="cle"><../div> <div class="content fl mt10 mb10"> <div class="w660 fl mr10" id="w600"> <div class="zixun-detail mb10"> <div class="article">真相！风电增值税即征即退50%并非新政<br> <../div> <div style="text-align:center; line-height:24px; padding-bottom:10px;">http:../../www.chinafengji.net <span style="margin:0 15px;">2015-07-08 10:03:03<../span> <span class="red"><../span><../div> <div class="lh24"><p>　　6月12日，财政部、国家税务总局联合发布了《关于风力发电增值税政策的通知》(财税[2015]74号)。通知强调为鼓励利用风力发电，促进相关产业健康发展，自2015年7月1日起，对纳税人销售自产的利用风力生产的电力产品，实行增值税即征即退50%的政策。<../p> <p>　　相关新闻：财政部、国家税务总局联合发布关于风力发电增值税政策的通知<../p> <p>　　有人感到疑惑，按照财税[2008]156号文，风电增值税即征即退50%的政策从2008年开始就开始执行了。然而仔细观察这两个文件，实际上没有变化。那么财政部新发布的财税[2015]74号文为何没有任何变化与升级呢?<../p> <p>　　据权威专家解释，事实上，2001年相关主管部门在对资源综合利用目录的增值税征收政策进行规范时，额外提到了一句风电也是“减半征收”。但“减半征收”在操作层面上来说也是比较复杂的。因此，相关主管部门在2008年的文件中提出了风电增值税即征即退50%。现在为了重新梳理政策，把之前的资源综合利用目录作废后单独进行规范，但风电相关文件又不在这个目录里，所以就对风电单独提出来进行了说明。否则，风电的征收政策就化为乌有了。所以，两个文件实际上没有变化，只是用单独文件进行了规范说明而已。<../p> <p>　　相关背景知识：风电税种说明<../p> <p>　　风电场在运营期内，需要缴纳三类税：1、增值税;2、销售税金及附加;3、企业所得税。<../p> <p>　　1、增值税：税率为17%，缴税基数为发电收入(上网电量×上网电价)。按照财税[2015]74号文(或财税[2008]156号文)，即征即退50%。<../p> <p>　　2、销售税金及附加：针对风电项目，主要为城市维护建设税与教育费附加，分别按照增值税应缴(非实际缴纳)金额的5%(参照《中华人民共和国城市维护建设税暂行条例》)和3%(参照《关于教育费附加征收问题的紧急通知》);另外，根据财税[2005]72号文，对增值税实行即征即退办法的，除另有规定外，对随增值税附征的城市维护建设税和教育费附加，一律不予退(返)还。<../p> <p>　　3、所得税：根据《中华人民共和国企业所得税法》，税率为25%，缴税基数为每年的风电场盈利金额;另外，根据《中华人民共和国企业所得税法实施条例》，所得税实行“三免三减半”政策(第1～3年免征，第4～6年减半)。<../p> <div class="mt30" style="text-align:right;"><a href="javascript:window.print();">【打印】<../a> <a href="javascript:window.close();" class="mr10 ml10">【关闭】<../a><../div> <../div> <div class="keyword">文章关键字： <a href="....../news../tag--1.html" target="_blank"><../a><../div> <../div> <div class="w325 fl mr10"> <div class="border-g"> <div class="title"> <div class="title2"><span class="fr"><a href="....../news../14-1.html">更多<../a><../span>分析预测<../div> <../div> <div class="d-list"> <ul> <li><span class="fr">[03-03]<../span><a 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