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“营改增”是我国深化财税体制改革、推进经济结构和产业转型的“重头戏”。本文从全行业“营改增”的角度出发,分析电力行业实施“营改增”后对工程造价的影响。首先,在分析营业税与增值税这两种税制的征税范围、税率和计税方式区别的基础上,建立“营改增”前后造价计算模型;其次,通过造价计算模型分析造价“增减”平衡点,研究“营改增”后电网工程造价的变化并通过实例进行验证;最后,根据“增减”幅度大小为电力企业应对全行业“营改增”提出相应的建议。
“Business tax reform ” is “highlight ” of our country to deepen the fiscal and taxation system reform, promote the economic structure and industrial restructuring. This article from the perspective of the entire industry “battalion change ” analysis of the power industry after the implementation of “battalion change” after the impact on project cost. First of all, based on the analysis of the difference between the scope of taxation, the tax rate and the method of taxation of the two types of taxation system of business tax and value added tax, the model for calculating the cost before and after “operating tax reform” is established; secondly, Increase and decrease of the “balance point, the study of” change “after the change of the grid project cost and verified by examples; Finally, according to the” change “size for the power industry to respond to the entire industry ”Put forward the corresponding suggestion.