摘要
鉴于征地移民安置有关税费已作为水电工程建设独立费用的重要组成部分,在整个移民投资中所占比重越来越大、地位越来越重要的特性,介绍了移民安置税费的基本内容,指出了移民安置税费政策存在的问题。通过对水电工程所涉及的耕地占用税、耕地开垦费等税费的研究分析,在总结水电工程税费现有问题的基础上提出了完善水电工程建设征地移民安置税费政策的建议。
As an important part of the construction cost of hydropower projects,the land expropriation and resettlement related taxes and fees become more and more important. The ratio of them in the total cost is also increasing. The basic contents of these taxes and fees are introduced first. Problems existed in the current laws and regulation about the resettlement related taxes and fees are discussed. Then,the land occupation tax and the land reclamation fee which are commonly encountered in hydropower projects are analyzed. Suggestions are proposed to improve the current laws and regulations.
作者
张友斌
唐巍
ZHANG Youbin TANG Wei(Department of Resettlement Work, China Three Gorges Corporation, Beijing 100038, China)
出处
《水电与新能源》
2016年第10期58-62,共5页
Hydropower and New Energy
关键词
水电工程
建设征地
税费
hydropower project
land expropriation
taxes and fees
