税费是电网基建项目的投资构成因素之一。近年来,国家积极推进税制改革,不断释放改革红利。本文介绍了电网基建项目开展税务筹划对电网企业的意义,以及税制改革相关政策,就相关税收政策对电网建设成本的影响进行了分析,并在增值税政策转型及“营业税改征增值税”这一背景下,探讨电网企业在电网基建项目中的造价管理措施。 Taxes and fees are one of the components of the investment in grid infrastructure projects. In recent years, the state has been actively promoting the reform of the tax system and has continuously released reform dividends. This paper introduces the significance of tax planning for grid infrastructure projects in power grid enterprises and the related policies of tax reform, and analyzes the impact of related tax policies on the cost of power grid construction. In the transition of value added tax policy and the conversion of business tax to value added tax, Under this background, it discusses the cost management measures of power grid enterprises in the grid infrastructure projects.