水利工程“营改增”后投资计价及投资影响分析

Analysis of the Investment Valuation and Effects in Adopting “the Plan that Business Tax Reforms to Value Added Tax” in the Water Conservancy Project

建筑工程实行营改增后,国家要求所有行业税负只减不增,于是很多人误认为工程投资一定会相应减少。该文通过具体工程两种税制条件下工程投资的计算和分析,解开营改增后减税负但不一定减工程投资这一困惑。

Recently the government demands that all walks of life should only reduce the tax, but not add the tax. So, some people mistakenly think that the investments in constructional engineering project will surely be reduced after carrying on the plan that business tax reforms to value added tax. In this essay, on the basis of two different tax systems, the author mainly calculates and analyzes the investment in the specific project, and removes the doubts that it will not necessarily reduce the investments after employing the plan.