璺 I 至 !二:::::三::!
‘‘ 营 改 增 ” 对 火 力 发 电 工 程 项 目 投 资
和 节 税 策 略 影 响 分 析
谢元俊 李俊卿 祝玉章 周格仟
(中国电力工程顾问集团中南电力设计院有限公司工程经济分公司,湖北武汉 430071 1
【摘 要】2016年“营改增”范围已扩大到建筑业、房地产业、金融业和生活服务业等领域。全面实施“营改增”政策,对火力发
电工程项 目投资造成较大影响。文章通过对“营改增”前后的发电工程项 目投资计价方法的变化分析,构建了发电工程投资增
减模型和纳税增减模型,定量分析了“营改增”对发电项 目投资效益的影响,并依此提出了一些应对“营改增”政策的项 目投资
计算方法和节税策略。文章认为,建筑业“营改增”后,建安工程费的各项成本费用如人工费、材料费、机械费等应该调整为除
税后的成本费用;在增值税抵扣充分的情况下,建筑行业的税 负会有一定程度降低 ;从发电企业的角度来看,新建发电工程的
建设成本将在“营改增”后有一定程度的降低 ;同时,将改变发电工程原有的增值税抵扣政策,扩宽增值税的抵扣范围,增加经
营期可抵扣增值税,降低企业总体税负。
【关键词】发电工程 项 目投资 增值税抵扣 效益分析 节税策略
【中图分类号】TU723.3 【文献标识码】A 【文章编号】1008—2166(2018)02—48—06
A nalysis on ‘replacem ent of business tax with value—added tax’on therm al
power plant engineering project investm ent and tax saving strategies
Xie Yuanjun,Li Junqing,Zhu Yuzhang,Zhou Geqian
(China Power Engineering Consulting Group Zhongnan Power Design Institute Co.,Ltd.,Engineering
Economy Branch Company,Wuhan 430071,China)
【Abstract】In 2016,the scope of‘replacement of business tax with value—added tax’has been extended to the construction.re al es—
tate,finance。life services and other fields The policy of‘replacement of business tax with value—added tax’is implemented compre—
hensively Lager influence is caused on thermal power plant engineering project investment.In the paper,the changes of investment
valuation method in power generation engineering project before and after‘replacement of business tax with value—added tax’are
analyzed.The power generation project investment increase and decrease model as well as tax——paying increase and decrease model
are constructed.The influence of‘replacement of business tax with value—added tax’on power generation project investment benefits
is analyzed quantitatively Some project investment calculation method and tax-saving strategies copying with‘replacement of busi—
ness tax with value—added tax’policies are proposed accordingly.In the paper,it is believed that various cost fees of construction
and installation project costs should be adjusted into cost after tax reduction,such as labor cost,material cost,machinery cost,etc.af—
ter‘replacement of business tax with value—added tax’in the construction cost.After the VAT is sufficiently deduced . the tax of the
construction industry will be reduced to certain extent.The construction cost of newly——established power generation projects is re—.
duced to certain extent after‘replacement of business tax with value-added tax’fr0m the perspective of power generation enterpris—
es.Meanwhile,the original VAT deduction policies of the power generation projects will be changed,thereby expanding the deduction
scope of the VAT,increasing the deductible VAT during operation,and lowering overall tax of enterprises.
【Keyword】Power generation engineering;Project investment;Value—added tax deduction;Benefit analysis;Tax—saving strategy
作者简介:
通讯作者:
收稿日期:
谢元俊 (1966一
李俊卿 (1982一
周格仟 (1989—
2017年3月
女,湖北荆州人,教授级高级工程师,主要从事投资咨询、造价分析、电力工程技术经济分析及评价工作。
男,湖北武汉人,高级工程师,主要从事电力工程技术经济分析及评价工作。
男,湖南常德人,硕士,主要从事电力工程技术经济分析及评价工作。
竺 I
一 、 引言
为 促 进 市 场 经 济 的 发 展 , 国家 将 “营 改 增 ”
纳 人 了法 制 化 发展 的 轨 道 ,要 求 原 营 业 税 范 围 的
纳 税 人 ,从 新 旧税 制 转 换 之 日起 ,将 缴 纳 营 业 税
改 为 缴 纳 增 值
“营改增”对火力发电工程项目投资和节税策略影响分析(论文).pdf