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外來電沖擊本地稅收?跨省電力交易收益分析
發布者:lzx | 來源:享能匯 | 0評論 | 4897查看 | 2019-07-02 09:59:16    

特高壓線(xian)路將(jiang)西部(bu)(bu)的(de)(de)(de)電(dian)力輸送東部(bu)(bu)發達(da)地(di)區,為東部(bu)(bu)地(di)區節能減排(pai),西部(bu)(bu)地(di)區的(de)(de)(de)經濟(ji)發展做出(chu)貢獻,但(dan)外來電(dian)會對東部(bu)(bu)各省(sheng)發電(dian)項(xiang)目所帶來的(de)(de)(de)稅收(shou)和就業造(zao)成沖擊,受(shou)端省(sheng)份(fen)對送出(chu)省(sheng)份(fen)一(yi)味(wei)要求低電(dian)價(jia)(jia),本文以2017年特高壓通(tong)道的(de)(de)(de)電(dian)量交易價(jia)(jia)格(ge)(ge)結果和全國(guo)國(guo)家能源局(ju)關(guan)于2017年度全國(guo)電(dian)力價(jia)(jia)格(ge)(ge)情況監管通(tong)報為藍(lan)本,從受(shou)電(dian)省(sheng)份(fen)的(de)(de)(de)外來電(dian)的(de)(de)(de)收(shou)益(yi),本地(di)火(huo)電(dian)企業稅收(shou)貢獻,省(sheng)市的(de)(de)(de)度GDP,火(huo)電(dian)企業度電(dian)產生產值(zhi)等方面論述外來電(dian)合理(li)收(shou)益(yi)率的(de)(de)(de)確(que)定原則。


我(wo)國(guo)(guo)能源(yuan)(yuan)資(zi)源(yuan)(yuan)的(de)分布(bu)與消費地點不(bu)均(jun)衡(heng),可(ke)(ke)再生(sheng)(sheng)能源(yuan)(yuan)三北(bei)地區豐富,國(guo)(guo)家提(ti)升電網(wang)的(de)資(zi)源(yuan)(yuan)優化配置能力(li),支撐國(guo)(guo)家能源(yuan)(yuan)戰略(lve)實(shi)(shi)(shi)(shi)施(shi)。建設(she)以特高(gao)(gao)壓(ya)電網(wang)為(wei)骨干網(wang)架、各級(ji)電網(wang)協(xie)調發展的(de)堅強(qiang)電網(wang),實(shi)(shi)(shi)(shi)現(xian)(xian)電力(li)的(de)大規(gui)模、遠距(ju)離、高(gao)(gao)效率輸(shu)送,為(wei)構建經(jing)濟、高(gao)(gao)效、清(qing)潔的(de)國(guo)(guo)家能源(yuan)(yuan)運(yun)輸(shu)綜合體系(xi)提(ti)供重要支撐;促(cu)進大煤(mei)電、大型可(ke)(ke)再生(sheng)(sheng)能源(yuan)(yuan)基地的(de)集約化開(kai)發,在(zai)實(shi)(shi)(shi)(shi)際運(yun)行(xing)中(zhong)由(you)于(yu)送電省(sheng)(sheng)和受(shou)電省(sheng)(sheng)的(de)利益(yi)訴求不(bu)同,直流送電電價決定企業能否可(ke)(ke)持續運(yun)行(xing),成為(wei)能否實(shi)(shi)(shi)(shi)現(xian)(xian)區域協(xie)同發展,合作共(gong)贏(ying)的(de)關(guan)鍵。下面主要就現(xian)(xian)在(zai)特高(gao)(gao)壓(ya)通(tong)道受(shou)電省(sheng)(sheng)外來電收(shou)益(yi)率,電力(li)對(dui)省(sheng)(sheng)市GDP、稅收(shou)貢獻進行(xing)分析。


1、外來電落地電價與本省標桿電價、收購電價的收益情況


根(gen)據國家能源(yuan)局(ju)關于(yu)2017年度全(quan)國電(dian)(dian)(dian)力(li)價格情況監管通報,國網2017年電(dian)(dian)(dian)力(li)市場交易信息報告,選取河(he)南省(sheng),江蘇省(sheng)、浙江、山東(dong)、上海、河(he)北等省(sheng)進(jin)行分(fen)析,輸送電(dian)(dian)(dian)量分(fen)為水(shui)電(dian)(dian)(dian)、火電(dian)(dian)(dian)、新能源(yuan)和火電(dian)(dian)(dian)打捆(kun)。根(gen)據落地(di)(di)省(sheng)落地(di)(di)電(dian)(dian)(dian)價分(fen)別與(yu)落地(di)(di)省(sheng)燃煤標桿(gan)電(dian)(dian)(dian)價、本省(sheng)電(dian)(dian)(dian)網電(dian)(dian)(dian)力(li)平均收(shou)購電(dian)(dian)(dian)價計算收(shou)益率見下表1。


1.png


上(shang)表可以(yi)(yi)看出以(yi)(yi)燃(ran)煤標(biao)桿電(dian)(dian)(dian)價(jia)計算收(shou)益(yi)率(lv)各(ge)省(sheng)從-1.81%-13.97%不(bu)等,但以(yi)(yi)本地電(dian)(dian)(dian)網電(dian)(dian)(dian)力收(shou)購(gou)電(dian)(dian)(dian)價(jia)計算收(shou)益(yi)率(lv)在12.87%-17.18%,都(dou)超(chao)過(guo)10%,這(zhe)是因為各(ge)省(sheng)能源(yuan)的(de)(de)構(gou)成(cheng)比例不(bu)同,燃(ran)氣發電(dian)(dian)(dian),清潔(jie)能源(yuan)發電(dian)(dian)(dian)占比高的(de)(de)電(dian)(dian)(dian)網收(shou)購(gou)價(jia)格高,總(zong)體(ti)來看使用外來電(dian)(dian)(dian)的(de)(de)價(jia)格遠低于本省(sheng)的(de)(de)電(dian)(dian)(dian)網平均購(gou)電(dian)(dian)(dian)價(jia)格,為受(shou)電(dian)(dian)(dian)省(sheng)帶來收(shou)益(yi)率(lv)超(chao)過(guo)10%。


2、本地電力企業對地方利稅的貢獻


以中(zhong)(zhong)部(bu)某(mou)省2005-2014年某(mou)統調火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)數據(ju)為(wei)依(yi)據(ju),經(jing)測算,火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)企(qi)業年均上(shang)繳稅(shui)(shui)(shui)金(jin)0.021元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi),其(qi)中(zhong)(zhong),增(zeng)值稅(shui)(shui)(shui)0.016元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi),企(qi)業所得稅(shui)(shui)(shui)0.004元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi),其(qi)他稅(shui)(shui)(shui)金(jin)0.001元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi)。火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)企(qi)業平均上(shang)網(wang)電(dian)(dian)價(jia)0.34元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi),火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)企(qi)業年均凈利(li)潤0.025元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi)。火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)企(qi)業年均邊際貢(gong)獻0.116元(yuan)(yuan)/千(qian)(qian)瓦(wa)(wa)時(shi)(shi)(shi)。火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)企(qi)業的(de)每度電(dian)(dian)的(de)稅(shui)(shui)(shui)收貢(gong)獻是其(qi)上(shang)網(wang)電(dian)(dian)價(jia)的(de)6.2%。在經(jing)濟發(fa)達地(di)區傳統火(huo)(huo)(huo)(huo)(huo)(huo)電(dian)(dian)企(qi)業利(li)潤率低(di)其(qi)占用的(de)單位(wei)土地(di)面積(ji)創造的(de)稅(shui)(shui)(shui)收貢(gong)獻低(di)于其(qi)他企(qi)業。


3、省市電力每度電產生產值和度電GDP貢獻值的分析


經(jing)(jing)濟發(fa)(fa)展(zhan)離不開能(neng)源(yuan),最(zui)好、最(zui)方(fang)(fang)便、最(zui)安全(quan)的(de)能(neng)源(yuan)就(jiu)是電(dian)(dian),各省(sheng)(sheng)市GDP反(fan)映一個(ge)地(di)方(fang)(fang)的(de)經(jing)(jing)濟總量,省(sheng)(sheng)市用電(dian)(dian)量也能(neng)反(fan)應一個(ge)地(di)方(fang)(fang)的(de)經(jing)(jing)濟狀況,省(sheng)(sheng)市度電(dian)(dian)產(chan)(chan)(chan)生(sheng)(sheng)GDP反(fan)映經(jing)(jing)濟發(fa)(fa)展(zhan)的(de)質量和(he)動力,體現地(di)方(fang)(fang)經(jing)(jing)濟發(fa)(fa)展(zhan)的(de)“含金量”。下面把主(zhu)要(yao)受電(dian)(dian)省(sheng)(sheng)的(de)2017年度電(dian)(dian)產(chan)(chan)(chan)生(sheng)(sheng)的(de)GDP進行(xing)統(tong)計,受電(dian)(dian)省(sheng)(sheng)發(fa)(fa)電(dian)(dian)企業(ye)的(de)度電(dian)(dian)產(chan)(chan)(chan)生(sheng)(sheng)產(chan)(chan)(chan)值進行(xing)統(tong)計,把西部(bu)主(zhu)要(yao)送(song)電(dian)(dian)省(sheng)(sheng)2017年度電(dian)(dian)產(chan)(chan)(chan)生(sheng)(sheng)的(de)GDP進行(xing)統(tong)計,送(song)電(dian)(dian)省(sheng)(sheng)發(fa)(fa)電(dian)(dian)企業(ye)的(de)度電(dian)(dian)產(chan)(chan)(chan)生(sheng)(sheng)產(chan)(chan)(chan)值進行(xing)統(tong)計,具體數(shu)據見表(biao)2、3。


2.png


3.png


從表2可以看出(chu)中東部發(fa)達省(sheng)份度(du)電(dian)(dian)產(chan)生(sheng)的(de)(de)(de)GDP從10.44元(yuan)(yuan)/KWh-19.73元(yuan)(yuan)/KWh不(bu)等,火電(dian)(dian)企(qi)業(ye)(ye)(ye)度(du)電(dian)(dian)產(chan)生(sheng)產(chan)值從4.9元(yuan)(yuan)/KWh-7.88元(yuan)(yuan)/KWh不(bu)等;反映出(chu)不(bu)同省(sheng)份GDP的(de)(de)(de)含金量(liang),發(fa)達地區火電(dian)(dian)企(qi)業(ye)(ye)(ye)度(du)電(dian)(dian)產(chan)生(sheng)產(chan)值低(di)于(yu)省(sheng)市(shi)的(de)(de)(de)平均度(du)電(dian)(dian)GDP,說(shuo)明(ming)火電(dian)(dian)企(qi)業(ye)(ye)(ye)為省(sheng)市(shi)GDP的(de)(de)(de)是(shi)負貢獻(xian),說(shuo)明(ming)這(zhe)些(xie)(xie)省(sheng)市(shi)不(bu)需要(yao)發(fa)電(dian)(dian)企(qi)業(ye)(ye)(ye)的(de)(de)(de),而需要(yao)電(dian)(dian)力(li)作為基礎能源為社會發(fa)展提供服務(wu),火電(dian)(dian)企(qi)業(ye)(ye)(ye)在這(zhe)些(xie)(xie)地區應該屬于(yu)夕(xi)陽產(chan)業(ye)(ye)(ye)。


從表3可以看出西部(bu)省份度(du)(du)電(dian)(dian)產(chan)(chan)(chan)(chan)生(sheng)的(de)(de)GDP從3.53元(yuan)/KWh-6.59元(yuan)/KWh不(bu)等(deng),火電(dian)(dian)企(qi)業度(du)(du)電(dian)(dian)產(chan)(chan)(chan)(chan)生(sheng)產(chan)(chan)(chan)(chan)值(zhi)從2.63元(yuan)/KWh-3.67元(yuan)/KWh不(bu)等(deng);西部(bu)省市多(duo)以基礎工(gong)業和原(yuan)材料制成品(pin)為主,產(chan)(chan)(chan)(chan)品(pin)的(de)(de)工(gong)業增加值(zhi)較低,度(du)(du)電(dian)(dian)產(chan)(chan)(chan)(chan)生(sheng)的(de)(de)GDP遠低于中東(dong)部(bu)地區(qu)。中東(dong)部(bu)地區(qu)火電(dian)(dian)企(qi)業度(du)(du)電(dian)(dian)產(chan)(chan)(chan)(chan)生(sheng)產(chan)(chan)(chan)(chan)值(zhi)比西部(bu)地區(qu)的(de)(de)度(du)(du)電(dian)(dian)GDP還高,說(shuo)明火電(dian)(dian)企(qi)業在西部(bu)地區(qu)是朝陽產(chan)(chan)(chan)(chan)業。


4、特高壓送電體現區域協同發展的國家的戰略。


中(zhong)東部(bu)地(di)(di)(di)區應加大(da)對西(xi)部(bu)地(di)(di)(di)區支援的(de)(de)力(li)度,不要用(yong)外(wai)(wai)來電(dian)同(tong)時還獲得(de)較(jiao)高的(de)(de)收(shou)益(yi)。西(xi)部(bu)地(di)(di)(di)區有廣袤貧(pin)瘠戈壁(bi)灘,有豐富的(de)(de)光風(feng)資(zi)源和煤炭(tan)資(zi)源,適(shi)合發展(zhan)風(feng)光火打(da)捆的(de)(de)能源基地(di)(di)(di),符合國家能源可(ke)持續發展(zhan)戰略。例(li)如以河(he)南(nan)為例(li)2017年天(tian)中(zhong)直流(liu)的(de)(de)電(dian)量(liang)風(feng)光可(ke)再生(sheng)能源比(bi)例(li)達到(dao)47%,如果按照河(he)南(nan)電(dian)網(wang)收(shou)購電(dian)價(jia)0.39元/kwh,收(shou)益(yi)率按6%控制,推算(suan)到(dao)新疆(jiang)上(shang)網(wang)電(dian)價(jia)0.28元/kwh,新疆(jiang)配套風(feng)光火綜合廠用(yong)電(dian)率按5.173%,計算(suan)度電(dian)產(chan)生(sheng)產(chan)值5.41元/kwh,與新疆(jiang)的(de)(de)度電(dian)GDP相當,送電(dian)企業也(ye)可(ke)持續發展(zhan)。河(he)南(nan)也(ye)沒(mei)有因使用(yong)外(wai)(wai)來電(dian)影響(xiang)本省的(de)(de)稅收(shou),同(tong)時河(he)南(nan)減少煤炭(tan)消耗和大(da)氣污染,水資(zi)源消耗,土地(di)(di)(di)的(de)(de)占(zhan)用(yong)。


結論:


1、現行特高壓送(song)電定價和結算方(fang)式下受電省的收(shou)益(yi)高于(yu)本省建(jian)設火電廠(chang)的收(shou)益(yi)。


2、西(xi)部省份在價格(ge)合(he)理的前提(ti)下(xia)送(song)電(dian)的收益(yi)與本(ben)地省市的GDP相當,高比例風光(guang)火打捆送(song)電(dian)模(mo)式符合(he)國家能源可持續發展(zhan)戰略。


3、受(shou)電(dian)的(de)省市的(de)對于(yu)外(wai)來電(dian)在電(dian)網收購(gou)價格(ge)的(de)基礎上收益率(lv)不應高于(yu)6%,與本地建火電(dian)企業的(de)收益率(lv)相當。


4、我(wo)國存在發(fa)展(zhan)不(bu)平衡和不(bu)充分的矛(mao)盾,中東(dong)部省(sheng)份應放棄省(sheng)間利(li)益固化的思維,幫助西部地區發(fa)展(zhan)可(ke)再生能源,貫徹(che)好國家區域協同發(fa)展(zhan)戰略。

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