增值税一般计税模式对发电工程“老项目”合同价款影响的研究

Research of the influence of VAT general contract calculation mode on‘old project' contract price in power generation engineering

本文在基于电力工程造价与定额管理总站[2016]9号文之上,研究在保证施工单位利润不会减少的情况下,如何对处在"营改增"过渡期且发包方有增值税一般计税抵扣需求的发电工程"老项目"的合同价款进行调整。本文以近几年新建火力发电工程的竣工结算数据为基础,分析了处在"营改增"过渡期的火力发电项目常规施工标段的合同价款如何调整,本文给出的结论是合同价款调整取决于原合同额中所含的进项增值税额,土建标段原合同额中所含的进项增值税较多,其合同价款调整额就相对较小;安装标段原合同额中所含的进项增值税较少,其合同价款调整额就相对较大。另外,合同款调整额还与项目特性有关,在合同工作内容相同的情况下,甲供材的范围越大,合同调整额越高。因此,本文结论对有增值税一般计税抵扣需求的发电工程"老项目"如何调整各标段合同价款有一定的参考意义。

How to adjust the contract price of power generation engineering ＇old project＇ under the condition of ensuring no reduction of project in the construction unit is discussed on the basis of electric power project cost and quota management general station [2016] No. 9 during the transition period of replacementof business tax with value-added tax, wherein the contractor has the demand of VAT general tax calculation deduction. The adjustment mode of contract price of thermal electric generation project regular construction bidding section during the transition period of replacementof business tax with value-added tax analyzed on the basis of completion settlement data of newly-constructed thermal power generation project in recent years. It is concluded in the paper that contract price adjustment depends on the input VAT contained in original contract amount. More input VAT is contained in civil construction bid section original contract amount, and the adjustment amount of the contract price is relatively large. In addition, contract price adjustment amount is also related to project features. The scope of materials supplied by Party A is larger, the contract adjustment amount is higher under the condition of the same contract work content. Therefore, the conclusion in the paper has certain reference significance for adjusting contract price in all bidding section aiming at power generation engineering ＇old project＇ with requirements on VAT general tax calculation deduction.