目前,我国正在加快经济发展和第三产业尤其是现代服务业的发展。我国将依据科学发展的需求来建立财税制度要求,把营业税改增值税,这样不仅有利于完善我国税制消除重复征税还有利于社会专业化分工并促进三产业融合,更重要的是可以降低企业税收成本,这样才能增强企业的发展实力。但是“营改增”实施初期,在电力施工企业中很有可能没有减轻税负反而有大幅度的增长,其根本原因是电力施工企业受到了自身行业特性及经营环境的影响。 At present, our country is accelerating economic development and the development of the tertiary industry, especially the modern service industry. China will establish a system of fiscal and taxation according to the needs of scientific development and change the sales tax to value added tax. This will not only help to perfect our tax system and eliminate double taxation, but also be beneficial to the specialization of the society and promote the integration of the three industries. More importantly, we can lower the enterprises Tax costs, in order to enhance the development of enterprises strength. However, at the initial stage of the implementation of the “VAT reform”, the power construction enterprises are likely to increase their tax revenue without any substantial increase. The fundamental reason for this is that the power construction enterprises are affected by their own industry characteristics and business environment.