根据《营业税改征增值税试点实施办法》,对水利工程营业税改征增值税(“营改增”)具体依据和方法、“营改增”前后投资和税负水平变化、“营改增”对行业影响等方面进行解疑分析,并提出相关建议,旨在与同行交流探讨。 According to the Implementation Measures for Pilot Business Tax Reform and Value Added Tax Piloting, on the basis and method of converting business tax of water conservancy project to levy value-added tax (“business tax reform”), the level of investment and tax burden before and after “operating tax reform” “Business change by increasing” on the impact of the industry and other aspects of the analysis of disagreement and put forward relevant proposals aimed at the exchange and discussion with peers.