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为探讨全面营改增对水电工程项目业主税负水平的影响程度,针对水电工程的特点,并考虑增值税“一般计税办法”和“简易计税办法”两种计税模式,对营改增前后水电工程项目业主建设期、运行期税负变化情况进行了理论分析,建立了建设期建筑安装工程税负增减模型,并对进项税额进行了梳理。在此基础上,对工程实例进行了测算和研究。研究结果显示,相较营业税模式,增值税两种计税模式下税负均有所降低,其中,“增值税一般计税办法”模式税负最低,但从降幅来看,营改增对建设期及运行期税负的减负效果均较为有限,建议给予水电企业一定的增值税优惠政策。
In order to explore the impact of the comprehensive battalion increase and increase on the tax burden of owners of hydropower projects, in view of the characteristics of hydropower projects, and considering the two kinds of tax modes of value added tax, general tax calculation method and simple tax calculation method , Conducted a theoretical analysis on the tax burden during the construction period and the operation period of the hydropower project owner before and after the VAT reform, and established the tax burden increase and decrease model during the construction period and sorted out the input tax amount. On this basis, the engineering examples are measured and studied. The results show that compared with the business tax model, the tax burden under the two kinds of tax calculation modes of value added tax is reduced. Among them, the tax burden of the “general tax calculation method of value added tax” is the lowest, but from the point of view of decline, The burden on the tax burden during the construction period and during the operation period is relatively limited, and some hydropower enterprises are suggested to give preferential policies on VAT.