水利工程供水含税水价计算方法探讨

Methods to calculate tax-inclusive price of water supply for water conservancy projects

根据水利工程供水水费纳税的法律依据及各地水费纳税的不同情况,对供水价格中应包括的税种及各类供水含税水价计算方法等进行了探讨,并按不同供水计价方式,分别推导出含税水价的计算公式。提出水利工程供水水费应按服务业税目征收营业税;为农业生产提供灌溉和排涝劳务取得的应税收入免征营业税;水利工程供水经营者如有盈余则应交纳所得税。

According to the legal basis of paying tax for water charge of water supply of water conservancy projects and different situations of paying tax for water charge in various regions, the methods to calculate the tax category that should be included in the water supply price and the tax-inclusive prices for various kinds of water supply were discussed. The equations to calculate the tax-inclusive prices were derived based on different modes for water supply prices. Some conclusions are drawn as follows: business tax for the water charge of water supply of water conservancy from users should be imposed according to the service industry tax item and be exempted if the income is gained from the irrigation and drainage of agricultural production. The water suppliers of water conservancy projects should pay income tax if there is surplus.