“营改增”对水务企业税务管理工作的影响及对策

Impact and Countermeasure of Sales Tax Replaced By Value Added Tax(VAT) for Tax Management of Water Enterprise

实行"营改增"税收对水务企业的税务管理带来了挑战。该文通过分析"营改增"相关政策要求,研究了工程计价方面的计算方式,探讨了"营改增"后对水务企业税务管理方面的要求。研究认为,"营改增"不仅是简单的税种改变,更是水务企业税务管理与综合管理层面全方位提升的机遇。

Sales tax replaced by value added taxes （VAT） is a challenge to the management of water enterprises. By analyzing the policy requirement, calculation method of construction cost and the demand of management are studied. Result shows, sales tax replaced by VAT is not a simple change of tax categories, which is an opportunity to improve the tax management for water enterprises.