增值税转型对石化建设项目经济效益测算影响初探

A Tentative Discussion on Effect of VAT Transition on Measure of Economic Benefit of Petrochemical Construction Project

增值税转型是指增值税由现行的生产型转为消费型。两类增值税的区别就在于是否允许销项税额抵扣固定资产进项税额。增值税转型将对石化建设项目经济效益测算的方法、结果产生重要影响。在测算方法上 ,项目建成后 ,无论管理模式如何设置 ,增值税转型带来的经济效益应在项目测算中得到完全体现 ;抵扣项目固定资产进项税额起始时间为项目投产年。在测算结果上 ,增值税转型后 ,无论是否扩大增值税征收范围 ,石化建设项目的经济效益都将有所提高。

VAT Transition refers to transiting VAT from the current producing type into consuming type. The difference between the two types lies in whether permitting the sales tax to offset capital asserts income tax. VAT transition is due to exert significant effect on the measuring methods and results of economic benefits of petrochemical construction projects. In measuring methods,after the completion of a project,the economic benefit brought by VAT transition should be fully reflected in the measure of items no matter how the management mode is set. The starting time of offsetting capital asserts income tax is the year when the project is put into production. In the measuring result,after VAT transition,the economic benefit of petrochemical construction project is due to increase no matter whether enlarging the VAT collecting range.