论文部分内容阅读
“营改增”是国家针对增值税与营业税并存导致重复征税,为减轻企业整体税负、推动经济转型升级而实施的重大税制改革。本文基于电网建设行业纳入“营改增”的背景,分析增值税的计税原理和电网企业增值税抵扣流程,深入分析了“营改增”执行后,对输变电工程造价各费用项目的影响。基于“营改增”理论分析,以实际工作中审查输变电工程“营改增”前后造价变化为基础,论证“营改增”对输变电工程造价的影响,并给出了结论和建议。
“Budget revamping” is a major tax reform implemented by the country in response to the concurrent taxation of value-added tax and business tax, in order to reduce the overall tax burden of enterprises and promote economic restructuring and upgrading. This article is based on the background of the power grid construction industry being included in the “campaign reforms,” analyzing the principle of taxation of value-added tax and the process of offsetting the value-added tax of power grid companies, and in-depth analysis of the “transformation reform” implementation of power transmission and transformation projects. The impact of cost items on the cost. Based on the theoretical analysis of “reform by change in operation,” and based on the review of the changes in the cost of electricity transmission projects before and after “restructuring reforms,” we argued that the impact of “increase in operation” on the cost of transmission and transformation projects, And gave conclusions and recommendations.