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近几年来,国家推行了关停小火电等一系列节能减排宏观调控政策。转移电量是指关停小火电的发电企业将相应的发电量指标协议出售给发电效率高、污染小的大型火电机组发电企业,出售发电量指标企业获得的这种收入,业内称为转移电量收入。我们在审计中发现,转移电量作为一种应时而生的事物,国家对这部分收入的纳税处理
In recent years, the state has implemented a series of macro-control policies on energy conservation and emission reduction such as the shutting down of small thermal power plants. Transfer of electricity refers to shutting down small thermal power generation companies will be the corresponding power generation indicators of the agreement to sell to high efficiency, low pollution, large thermal power generating units, sales of power generation companies to sell this index of income, the industry known as the transfer of electricity revenue . We found in the audit, the transfer of electricity as a matter of time, the state tax treatment of this part of the income