营改增政策对甘肃水利工程投资的影响分析

Impact analysis of replacing business tax with value-added tax on water project investment in Gansu Province

营业税改增值税政策调整了水利工程计价依据中的税金。阐述了甘肃省水利工程营改增计价依据调整的主要内容及与水利部调整文件的差异,在此基础上分别选取4种类型7个工程进行工程投资详细测算,分析了营改增调整对甘肃水利工程投资的影响,如以人工施工为主的堤防和灌区工程投资呈增加趋势,以机械施工为主的水库工程投资呈下降趋势等。

The policy of replacing business tax with value-added tax makes adjustment to the tax for valuation basis of water project. Main contents about adjustment of the valuation basis of water project and its differentiation to rules and regulations of the Ministry of Water Resources are discussed. Detailed calculation is performed for four types of investment of seven projects. Influence of this policy to water project investment in Gansu Province has been examined, including increase tendency of investment to irrigation districts and embankment built by men and decrease tendency of project investment to reservoirs built by machinery equipment.