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随着我国税制改革进程的不断推进,“营改增”已经在我国部分城市、部分行业中实行试点,因此,“营改增”成为许多行业的聚焦问题,建安类电力企业也将成为这次税制改革的新行业、新目标,鉴于该行业的收入、成本、费用核算方法自身独有的特点,笔者针对建安类电力企业在“营改增”过程中,产生的各种影响及如何进行税收筹划进行详细叙述,使建安类电力企业在这次税制改革过程中产生的负面影响最小化,能够以积极的态度带动企业稳定、健康、有序的发展。
As China’s reform of the taxation system continues to advance, pilot projects of “reforming camps and increasing profits” have already been piloted in some cities and some industries in our country. Therefore, “reforming camps and increasing profits” has become a focus issue for many industries. Jian’an Electric Power Enterprises Will be the new industry and new target for this tax reform. In view of the unique characteristics of the industry’s revenue, cost and cost accounting methods, The detailed description of the impact and how to carry out tax planning will minimize the negative impact of Jian’an electric power enterprises in the process of tax reform and promote the stable, healthy and orderly development of the enterprises with a positive attitude.