浅析营业税改增值税对水利水电工程初步设计概算影响

The Influence of Replacing BT with VAT on the Preliminary Design Investment of Water Conservancy and Hydropower Project

2016年5月1日起,财政部、国家税务总局全面推开营业税改征增值税试点,建筑业全部营业税纳税人纳入试点范围,由缴纳营业税改为缴纳增值税。为适应建筑业营业税改增值税的需要,保证水利水电工程计价规则及相关费用标准与增值税税制相适应,广东省水利厅于2016年7月13日印发了《广东省水利水电工程营业税改征增值税后计价依据调整实施意见》。该实施意见发布已近1年,为广东省水利水电工程建设营业税改增值税做出了重要贡献。根据当前广东省水利水电工程建设特点,选取了5宗枢纽工程、5宗引水工程及河道工程,采用增值税计价模式较营业税计价模式测算10宗工程的初步设计概算增幅,并研究增幅与工程类型、工程投资等方面的关系,分析营业税改增值税政策对水利水电工程初步设计概算的影响。

From May1,2016,the Ministry of Finance and the State Administration of Taxation launched the overallpilot reform of replacing Business Tax(BT)to the Value-added Tax(VAT).All BT taxpayers if the constructionindustry started to change from paying BT to paying VAT.In order to meet the needs of BT reforming to VAT inconstruction Business,and ensure that the pricing rules of water conservancy can meet the VAT system,WaterResources Department of Guangdong Province issued Implementation Opinion of Changing Business Tax to VATon Water Conservancy and Hydropower Project in Guangdong Province on July13,2016.The document has beenreleased for nearly a year,making important contribution to the construction of water conservancy and hydropowerproject.Based on the current characteristics of the construction of water conservancy and hydropower projects inGuangdong Province,this paper selects five pilot projects,five water diversion projects and river courses,using bothBT model and VAT model to calculate the increase in the initial design stage of the10projects,in order to study therelationship between the increase of investment and the type of project,the investment of engineering,etc.This paperalso analyzes the influence of BT reforming to VAT policy on the preliminary design investment of water conservancyand hydropower project.