“营改增”对水电施工行业的影响分析及应对策略

Analysis on influence of "replace business tax with a value-added tax" on hydropower construction industry and countermeasures

2016年5月1日,国务院批准在全国范围内全面推开营业税改征增值税("营改增")试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人都被纳入试点范围。水电施工行业作为建筑业的一部分,也被纳入试点范围,税改对其税负、经营模式也产生了巨大的影响。以中国电建和葛洲坝两大水电施工企业为例,对其"营改增"后税负水平进行了测算,发现政策执行初期税负水平不降反增。通过分析"营改增"后税负变化因素及其对现有经营模式的影响,为水电施工行业应对"营改增"提出了3条建议:1调整生产经营模式;2加强企业内部管理;3加强与主管部门沟通。

Approved by the State Council, the reform program to replace the business tax with a value - added tax was expanded nation- wide on May 1, 2016 in pilot sectors such as construction, real estate, finance, living service industries and so on. As part of the construc- tion industry, hydropower construction was also included in the pilot, and the tax reform significantly impacted its tax and business mode. Taking Power Construction Corporation of China and China Gezhouba Group Corporation as examples, we calculated their tax burden after the reform and found that the initial implementation of the policy increased the tax burden rather than cut it down. By analyzing the factors of tax burden change after the reform and its influence on the existing business mode, we put forward 3 suggestions to cope with the reform for the hydropower construction industry： adjusting production and operation mode; strengthening enterprise internal management; enhancing communication with the authorities.