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电力工业税、费改革是电力体制改革的主要配套条件。改革的基本原则，应是有利于正确评价电力产业及各类电源的投资价值，促进合理配置资源和实现经济的可持续发展。 一、电力税、费存在的主要问题 （一）税收的主要问题 1．电力工业税负整体偏重 （1）电力工业增值税实际税负
Electricity industry tax, fee reform is the main supporting conditions for the power system reform. The basic principles of reform should be conducive to correctly evaluating the investment value of the power industry and various types of power supplies, promoting the rational allocation of resources and achieving sustainable economic development. First, the major issues of electricity taxes, fees (a) the main tax issues 1. The power industry overall tax burden (1) the actual tax burden on the power industry VAT