根据国家下发的《关于全面推开营业税改征增值税试点的通知》,即国家财税[2016]36号文件中的内容,国家自2016年5月起正式在全国范围内全面推开营业税改征增值税的试点工作,并将生活服务业、金融业、建筑业和房地产业等行业一并纳入营改增的试点范围。根据国家此次税制改革工作的推广与开展,供电企业的涉税管理工作将面临着重要的挑战。本文立足营改增后供电企业的财务管理实际,对供电企业税负风险及控制问题进行了相关的探讨。 According to the Circular on Piloting the Business Tax Reform and Levy of Value-added Tax in an all-round way issued by the State, ie, the document No. 36 [2016] of the State Finance and Taxation, the state formally rolled out the business tax reform nationwide since May 2016 Levy value-added tax pilot work, and life services, financial services, construction and real estate industries will be included in the scope of pilot projects. According to the state’s promotion and implementation of the current tax reform, tax-related management of power supply enterprises will face important challenges. Based on the actual financial management of the power supply enterprises after the VAT reform, this paper discusses the tax risk and control of the power supply enterprises.