营改增以后,甲供工程可以选择两种计税方法,一种为简易计税,另一种为一般计税,何种计税方法对发包方有利需要探讨。为此,解读营改增政策,分析两种计税方法下的应纳税额,并以某水电站水库工程为例,对比两种计税方法对投资的影响,为发包方的计税方法选择提供参考,以既保证工程报价的优势,又保持发承包较为合理的税负。 After the increase of battalion increases, A project can choose two kinds of tax calculation methods, one is simple tax calculation, the other is general tax calculation, and what kind of tax calculation method is beneficial to the contractor. To this end, the reform of the camp to explain the policy to analyze the tax payable under the two tax methods, and a hydropower station reservoir project as an example, the two tax methods to compare the impact of investment for the Employer’s tax method choices Reference, to both ensure the advantages of the project offer, but also to maintain the contract more reasonable tax burden.