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营业税改征增值税这项改革初期的重点是交通运输业和部分现代服务业。随着营改增政策在全国范围的推行,对于水力发电企业的影响越来越大。由于诸如服务类、基础设施类企业都已全面推行营改增,取得相关项目的增值税专用发票都可降低企业税负和成本。因此,要充分挖掘营改增给水力发电企业带来的契机。本文对全面营改增对水力发电企业的影响进行了分析并提出了相关对策。
Business tax reform levy value-added tax The reform of the initial focus of the transportation industry and some modern service industries. With the implementation of the reform of the VAT policy across the country, the impact on hydropower enterprises is getting bigger and bigger. Since enterprises such as service and infrastructure enterprises have all implemented the VAT reform, obtaining special VAT invoices for related projects can reduce the corporate tax burden and costs. Therefore, we should fully tap the opportunity brought by the camp reform to hydropower enterprises. This article analyzes the impact of the comprehensive business expansion on hydroelectric power enterprises and puts forward some countermeasures.