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近些年,我国经济开始迅速的腾飞,财税体制在政府的宏观调控下也随着时代的发展而进行不断的改革,特别是2016年开始全面的实施“营改增”政策,这一举措使得风力发电行业在税制上开始转变。“营改增”的目的就是全面降低企业税负,不断地促进产业的优化升级,最终实现产业的结构化转型,实现突破性的发展。这次“营改增”举措对于风力发电行业的企业来说是一次重大的税制改革,对该行业的企业发展来讲有着重大的意义。从营业税转变到增值税,实施对产品和服务缴征增值税,使得电力企业的税收发生变化,对税收筹划、筹资方式、成本控制产生深远的影响。本文就是在营改增的背景下,全面阐述营改增对风力发电企业的影响,从中提出税收筹划的新举措,希望具有实际的借鉴意义。
In recent years, the economy of our country has started to take off rapidly. The fiscal and taxation system has undergone constant reforms with the development of the times under the macro-control of the government. In particular, the “” policy of “increasing revenue, increasing profits and increasing taxes” The move makes the wind power industry began to change in the tax system. “The purpose of changing” is to reduce the tax burden on enterprises in an all-round way, promote the optimization and upgrading of industries, and finally realize the structural transformation of industries and realize the breakthrough development. The “move to increase business” initiative for the wind power generation enterprises is a major tax reform, the development of the industry in terms of business is of great significance. From business tax to VAT, the implementation of the value-added tax on products and services, making the tax changes in power companies, tax planning, financing, cost control have a profound impact. This article is based on the background of the increase in the VAT reform, a comprehensive exposition of the impact of VAT reform on wind power plants, from which proposed new measures for tax planning, hoping to have practical reference.