摘要
2016年5月1日,财政部、国家税务总局要求各地全面实施"营改增"税率,水电建设企业的税负有了明显的变化。本文就目前"营改增"对水电工程投资的影响进行探析,总结进项税抵扣过程中的风险点并提出相应的应对措施及建议。
On May 1, 2016, ministry of finance, state administration of taxation to fully implement the ＂tax reform＂ tax rates, tax burden of hydropower construction enterprises have the obvious change. In this paper, the current ＂tax reform＂ to analysis of the impact of hydropower project investment, summarizes the risks in the process of input tax deduction points and put forward corresponding countermeasures and Suggestions.
出处
《水电与抽水蓄能》
2016年第5期99-109,共11页
Hydropower and Pumped Storage
关键词
营改增
税率
建筑工程投资
Reform of the tax law
Tax rate
Building investment
