“营改增”对水电施工行业的影响分析及应对策略

发布时间：2019-08-17 12:38

【摘要】：2016年5月1日,国务院批准在全国范围内全面推开营业税改征增值税("营改增")试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人都被纳入试点范围。水电施工行业作为建筑业的一部分,也被纳入试点范围,税改对其税负、经营模式也产生了巨大的影响。以中国电建和葛洲坝两大水电施工企业为例,对其"营改增"后税负水平进行了测算,发现政策执行初期税负水平不降反增。通过分析"营改增"后税负变化因素及其对现有经营模式的影响,为水电施工行业应对"营改增"提出了3条建议:1调整生产经营模式;2加强企业内部管理;3加强与主管部门沟通。
[Abstract]:On May 1, 2016, the State Council approved to comprehensively push forward the pilot project of changing business tax to value-added tax ("business reform and increase") nationwide. All taxpayers of business tax, such as construction, real estate, finance, and service industry, were included in the pilot scope. Hydropower construction industry, as a part of the construction industry, has also been included in the pilot scope, tax reform on its tax burden, business model has also had a great impact. Taking the two major hydropower construction enterprises of China Power Construction and Gezhouba as examples, this paper calculates the tax burden level after the "camp reform and increase", and finds that the tax burden level does not decrease but increase at the beginning of the implementation of the policy. Based on the analysis of the changing factors of tax burden and its influence on the existing management mode after the increase of "business reform", this paper puts forward three suggestions for the hydropower construction industry to adjust the production and management mode, (2) strengthen the internal management of the enterprise, and (3) strengthen the communication with the competent departments.
【作者单位】：雅砻江流域水电开发有限公司;
【分类号】：F812.42;F406.7

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