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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 | 4864查看 | 2019-07-02 09:59:16    

特(te)(te)高壓(ya)線路將(jiang)西部的(de)電(dian)(dian)(dian)(dian)力輸送東部發(fa)達地區,為東部地區節能(neng)減排(pai),西部地區的(de)經濟發(fa)展做出貢(gong)獻(xian),但外來(lai)(lai)電(dian)(dian)(dian)(dian)會對(dui)東部各(ge)省(sheng)(sheng)發(fa)電(dian)(dian)(dian)(dian)項目(mu)所(suo)帶來(lai)(lai)的(de)稅收(shou)和就(jiu)業造(zao)成沖擊,受端省(sheng)(sheng)份對(dui)送出省(sheng)(sheng)份一(yi)味要求低(di)電(dian)(dian)(dian)(dian)價(jia),本文以2017年特(te)(te)高壓(ya)通道的(de)電(dian)(dian)(dian)(dian)量交易價(jia)格(ge)(ge)結果和全(quan)國國家(jia)能(neng)源局關于2017年度(du)全(quan)國電(dian)(dian)(dian)(dian)力價(jia)格(ge)(ge)情況監管(guan)通報為藍本,從受電(dian)(dian)(dian)(dian)省(sheng)(sheng)份的(de)外來(lai)(lai)電(dian)(dian)(dian)(dian)的(de)收(shou)益(yi),本地火電(dian)(dian)(dian)(dian)企(qi)業稅收(shou)貢(gong)獻(xian),省(sheng)(sheng)市的(de)度(du)GDP,火電(dian)(dian)(dian)(dian)企(qi)業度(du)電(dian)(dian)(dian)(dian)產生產值等方面論述外來(lai)(lai)電(dian)(dian)(dian)(dian)合理收(shou)益(yi)率的(de)確定原則(ze)。


我國(guo)能(neng)(neng)源資(zi)源的(de)分布與消費地(di)點不(bu)均(jun)衡,可(ke)(ke)再生能(neng)(neng)源三北地(di)區豐富,國(guo)家(jia)提升(sheng)電(dian)(dian)(dian)(dian)網(wang)的(de)資(zi)源優化(hua)配置能(neng)(neng)力,支(zhi)撐國(guo)家(jia)能(neng)(neng)源戰(zhan)略(lve)實施。建(jian)設以特(te)高壓電(dian)(dian)(dian)(dian)網(wang)為(wei)骨(gu)干網(wang)架(jia)、各級電(dian)(dian)(dian)(dian)網(wang)協(xie)調發展的(de)堅強(qiang)電(dian)(dian)(dian)(dian)網(wang),實現(xian)電(dian)(dian)(dian)(dian)力的(de)大(da)規模、遠距(ju)離、高效(xiao)率(lv)輸(shu)送(song),為(wei)構建(jian)經濟、高效(xiao)、清潔的(de)國(guo)家(jia)能(neng)(neng)源運(yun)(yun)輸(shu)綜合(he)(he)體(ti)系提供重(zhong)要(yao)支(zhi)撐;促(cu)進大(da)煤電(dian)(dian)(dian)(dian)、大(da)型可(ke)(ke)再生能(neng)(neng)源基地(di)的(de)集約化(hua)開(kai)發,在實際運(yun)(yun)行中由于送(song)電(dian)(dian)(dian)(dian)省(sheng)和受(shou)電(dian)(dian)(dian)(dian)省(sheng)的(de)利(li)益訴求(qiu)不(bu)同,直流送(song)電(dian)(dian)(dian)(dian)電(dian)(dian)(dian)(dian)價決(jue)定(ding)企(qi)業(ye)能(neng)(neng)否可(ke)(ke)持續運(yun)(yun)行,成為(wei)能(neng)(neng)否實現(xian)區域協(xie)同發展,合(he)(he)作共贏的(de)關鍵。下面主要(yao)就現(xian)在特(te)高壓通道受(shou)電(dian)(dian)(dian)(dian)省(sheng)外來電(dian)(dian)(dian)(dian)收益率(lv),電(dian)(dian)(dian)(dian)力對省(sheng)市GDP、稅收貢獻進行分析。


1、外來電落地電價與本省標桿電價、收購電價的收益情況


根據國家能源局(ju)關于2017年(nian)度全國電(dian)力(li)價(jia)(jia)格(ge)情況監管通報,國網2017年(nian)電(dian)力(li)市場交易(yi)信(xin)息報告,選取河南(nan)省(sheng)(sheng),江蘇(su)省(sheng)(sheng)、浙江、山(shan)東(dong)、上海、河北等(deng)省(sheng)(sheng)進行分(fen)析(xi),輸送電(dian)量分(fen)為(wei)水電(dian)、火電(dian)、新能源和火電(dian)打捆。根據落地(di)(di)省(sheng)(sheng)落地(di)(di)電(dian)價(jia)(jia)分(fen)別與落地(di)(di)省(sheng)(sheng)燃(ran)煤標(biao)桿電(dian)價(jia)(jia)、本省(sheng)(sheng)電(dian)網電(dian)力(li)平均收(shou)購電(dian)價(jia)(jia)計算收(shou)益率見下表1。


1.png


上表(biao)可以看(kan)出以燃(ran)煤標桿電(dian)(dian)價(jia)(jia)計算(suan)(suan)收益(yi)率(lv)各(ge)省(sheng)從-1.81%-13.97%不等,但以本(ben)地電(dian)(dian)網(wang)電(dian)(dian)力收購電(dian)(dian)價(jia)(jia)計算(suan)(suan)收益(yi)率(lv)在12.87%-17.18%,都(dou)超過10%,這是因為(wei)各(ge)省(sheng)能(neng)源的構成比例不同,燃(ran)氣發電(dian)(dian),清潔(jie)能(neng)源發電(dian)(dian)占比高的電(dian)(dian)網(wang)收購價(jia)(jia)格高,總體(ti)來看(kan)使用外來電(dian)(dian)的價(jia)(jia)格遠低(di)于本(ben)省(sheng)的電(dian)(dian)網(wang)平均購電(dian)(dian)價(jia)(jia)格,為(wei)受電(dian)(dian)省(sheng)帶(dai)來收益(yi)率(lv)超過10%。


2、本地電力企業對地方利稅的貢獻


以中部(bu)某(mou)省2005-2014年某(mou)統調火(huo)(huo)電(dian)(dian)(dian)數據(ju)為依據(ju),經測算,火(huo)(huo)電(dian)(dian)(dian)企(qi)(qi)業(ye)年均(jun)(jun)上繳稅(shui)(shui)(shui)金0.021元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi),其(qi)中,增值稅(shui)(shui)(shui)0.016元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi),企(qi)(qi)業(ye)所得稅(shui)(shui)(shui)0.004元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi),其(qi)他稅(shui)(shui)(shui)金0.001元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi)。火(huo)(huo)電(dian)(dian)(dian)企(qi)(qi)業(ye)平均(jun)(jun)上網電(dian)(dian)(dian)價0.34元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi),火(huo)(huo)電(dian)(dian)(dian)企(qi)(qi)業(ye)年均(jun)(jun)凈利潤(run)0.025元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi)。火(huo)(huo)電(dian)(dian)(dian)企(qi)(qi)業(ye)年均(jun)(jun)邊際貢(gong)獻0.116元(yuan)(yuan)(yuan)/千(qian)(qian)(qian)瓦(wa)時(shi)。火(huo)(huo)電(dian)(dian)(dian)企(qi)(qi)業(ye)的每度電(dian)(dian)(dian)的稅(shui)(shui)(shui)收貢(gong)獻是其(qi)上網電(dian)(dian)(dian)價的6.2%。在經濟發達地區傳統火(huo)(huo)電(dian)(dian)(dian)企(qi)(qi)業(ye)利潤(run)率低其(qi)占用的單(dan)位土地面(mian)積(ji)創造(zao)的稅(shui)(shui)(shui)收貢(gong)獻低于其(qi)他企(qi)(qi)業(ye)。


3、省市電力每度電產生產值和度電GDP貢獻值的分析


經濟(ji)(ji)發展(zhan)離不開(kai)能源,最(zui)好、最(zui)方(fang)(fang)便、最(zui)安全的(de)(de)(de)能源就是電(dian)(dian)(dian),各省(sheng)(sheng)市GDP反映一(yi)個地(di)(di)(di)方(fang)(fang)的(de)(de)(de)經濟(ji)(ji)總(zong)量(liang),省(sheng)(sheng)市用電(dian)(dian)(dian)量(liang)也能反應一(yi)個地(di)(di)(di)方(fang)(fang)的(de)(de)(de)經濟(ji)(ji)狀況(kuang),省(sheng)(sheng)市度(du)電(dian)(dian)(dian)產生(sheng)GDP反映經濟(ji)(ji)發展(zhan)的(de)(de)(de)質量(liang)和(he)動力(li),體現地(di)(di)(di)方(fang)(fang)經濟(ji)(ji)發展(zhan)的(de)(de)(de)“含金量(liang)”。下面把(ba)主要受電(dian)(dian)(dian)省(sheng)(sheng)的(de)(de)(de)2017年(nian)度(du)電(dian)(dian)(dian)產生(sheng)的(de)(de)(de)GDP進(jin)行統(tong)計,受電(dian)(dian)(dian)省(sheng)(sheng)發電(dian)(dian)(dian)企業的(de)(de)(de)度(du)電(dian)(dian)(dian)產生(sheng)產值進(jin)行統(tong)計,把(ba)西部主要送電(dian)(dian)(dian)省(sheng)(sheng)2017年(nian)度(du)電(dian)(dian)(dian)產生(sheng)的(de)(de)(de)GDP進(jin)行統(tong)計,送電(dian)(dian)(dian)省(sheng)(sheng)發電(dian)(dian)(dian)企業的(de)(de)(de)度(du)電(dian)(dian)(dian)產生(sheng)產值進(jin)行統(tong)計,具體數據(ju)見(jian)表2、3。


2.png


3.png


從表2可以看(kan)出中(zhong)東部發(fa)(fa)(fa)達(da)省(sheng)份(fen)度(du)電(dian)(dian)產(chan)(chan)生(sheng)(sheng)的GDP從10.44元/KWh-19.73元/KWh不(bu)等,火(huo)電(dian)(dian)企(qi)業(ye)度(du)電(dian)(dian)產(chan)(chan)生(sheng)(sheng)產(chan)(chan)值(zhi)(zhi)從4.9元/KWh-7.88元/KWh不(bu)等;反映出不(bu)同省(sheng)份(fen)GDP的含金(jin)量,發(fa)(fa)(fa)達(da)地區(qu)火(huo)電(dian)(dian)企(qi)業(ye)度(du)電(dian)(dian)產(chan)(chan)生(sheng)(sheng)產(chan)(chan)值(zhi)(zhi)低于(yu)省(sheng)市的平均度(du)電(dian)(dian)GDP,說(shuo)明火(huo)電(dian)(dian)企(qi)業(ye)為(wei)(wei)省(sheng)市GDP的是負貢獻,說(shuo)明這些省(sheng)市不(bu)需要發(fa)(fa)(fa)電(dian)(dian)企(qi)業(ye)的,而需要電(dian)(dian)力(li)作為(wei)(wei)基礎能源為(wei)(wei)社(she)會發(fa)(fa)(fa)展(zhan)提(ti)供(gong)服務,火(huo)電(dian)(dian)企(qi)業(ye)在這些地區(qu)應該屬于(yu)夕陽產(chan)(chan)業(ye)。


從(cong)表3可以(yi)看出西(xi)部(bu)省(sheng)份度(du)電(dian)產(chan)(chan)生的(de)(de)GDP從(cong)3.53元/KWh-6.59元/KWh不(bu)等(deng),火(huo)電(dian)企(qi)(qi)(qi)業度(du)電(dian)產(chan)(chan)生產(chan)(chan)值(zhi)從(cong)2.63元/KWh-3.67元/KWh不(bu)等(deng);西(xi)部(bu)省(sheng)市多以(yi)基礎工業和(he)原材(cai)料制成品為主,產(chan)(chan)品的(de)(de)工業增加值(zhi)較低(di),度(du)電(dian)產(chan)(chan)生的(de)(de)GDP遠低(di)于中東(dong)部(bu)地(di)區。中東(dong)部(bu)地(di)區火(huo)電(dian)企(qi)(qi)(qi)業度(du)電(dian)產(chan)(chan)生產(chan)(chan)值(zhi)比西(xi)部(bu)地(di)區的(de)(de)度(du)電(dian)GDP還高(gao),說(shuo)明火(huo)電(dian)企(qi)(qi)(qi)業在(zai)西(xi)部(bu)地(di)區是朝陽產(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(dong)部地(di)區應加大(da)對西(xi)部地(di)區支援的(de)力(li)度(du),不要(yao)用外來電(dian)(dian)(dian)同(tong)(tong)時還獲得較高的(de)收(shou)益。西(xi)部地(di)區有(you)廣(guang)袤(mao)貧(pin)瘠戈壁灘,有(you)豐富的(de)光(guang)(guang)風資源(yuan)和煤炭資源(yuan),適合發(fa)展風光(guang)(guang)火打(da)捆的(de)能源(yuan)基地(di),符合國家能源(yuan)可(ke)持續(xu)發(fa)展戰略。例(li)如(ru)以(yi)河(he)南(nan)(nan)為例(li)2017年天中(zhong)直流的(de)電(dian)(dian)(dian)量風光(guang)(guang)可(ke)再生能源(yuan)比例(li)達到(dao)47%,如(ru)果按(an)照河(he)南(nan)(nan)電(dian)(dian)(dian)網(wang)收(shou)購電(dian)(dian)(dian)價0.39元(yuan)/kwh,收(shou)益率按(an)6%控(kong)制,推算(suan)到(dao)新(xin)疆上網(wang)電(dian)(dian)(dian)價0.28元(yuan)/kwh,新(xin)疆配(pei)套風光(guang)(guang)火綜(zong)合廠用電(dian)(dian)(dian)率按(an)5.173%,計算(suan)度(du)電(dian)(dian)(dian)產(chan)生產(chan)值5.41元(yuan)/kwh,與新(xin)疆的(de)度(du)電(dian)(dian)(dian)GDP相當(dang),送電(dian)(dian)(dian)企(qi)業也可(ke)持續(xu)發(fa)展。河(he)南(nan)(nan)也沒有(you)因(yin)使用外來電(dian)(dian)(dian)影響本省的(de)稅(shui)收(shou),同(tong)(tong)時河(he)南(nan)(nan)減少煤炭消耗(hao)和大(da)氣污染(ran),水資源(yuan)消耗(hao),土地(di)的(de)占用。


結論:


1、現行(xing)特高壓(ya)送電定價和結算(suan)方式下受電省的收益(yi)(yi)高于本省建設(she)火(huo)電廠的收益(yi)(yi)。


2、西部省份(fen)在價格(ge)合(he)(he)理(li)的前提(ti)下送電(dian)的收益與本地省市的GDP相當,高(gao)比例風光火打(da)捆(kun)送電(dian)模式(shi)符合(he)(he)國家能(neng)源可持續發展戰(zhan)略。


3、受電(dian)的省市的對于(yu)外來電(dian)在電(dian)網收(shou)購(gou)價格的基礎上收(shou)益率不(bu)應高于(yu)6%,與本地建火電(dian)企業的收(shou)益率相當(dang)。


4、我國(guo)存在發展(zhan)不平衡和不充分(fen)的矛盾,中(zhong)東部省份(fen)應放棄(qi)省間利益固化的思維,幫(bang)助西部地區(qu)發展(zhan)可再生能源,貫徹(che)好國(guo)家(jia)區(qu)域協同發展(zhan)戰(zhan)略。

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