Under the condition of the production based value added tax,the value added tax burden rate of power industry is higher than that of the other sectors,and even higher than the nominal rate.While VAT reform will reduce VAT and total tax burden of power industries,and promote their equipment upgrading,but the value added tax burden rate of power industries is still higher than that of the other sectors and the average level of other industries.Moreover,according to new VAT regulations in 2009,only the input t...