全面“营改增”对核电造价及经济性影响的分析

A Comprehensive Analysis on the Impact of Replacing Business Tax with VAT on the Cost and Economy of Nuclear Power

2016年5月1日,全面"营改增"后,建筑业和现代服务业由缴纳营业税改为缴纳增值税,两种征税模式下,建筑业和服务业的生产成本构成存在差异,且其下游企业支付的流转税及对税负的处理方式不同,因此,这一改革势必对核电项目的造价产生影响,进而影响核电的经济性。该文通过理论分析论证"营改增"后工程计价的变化及对核电项目经济性的影响,并以实例加以阐述,结果表明,"营改增"后核电工程造价有所下降,经济性得到提升.同时,从税收筹划的角度探讨了提升核电经济性的若干问题及建议。

Since replacing business tax with value added tax on May 1,2016 in China,the construction indus-try and modern service industry changed from paying business tax to value added tax.Under the two taxationmodes,the composition of the production cost is different between the construction industry and the service in-dustry,and the downstream enterprises pay different turnover tax and handle different tax burden.Therefore,.this reform is bound to have an impact on the cost of nuclear power projects,and thus the economy of nuclearpower.Through theoretical analysis,this paper demonstrates the change of project valuation and the impact onthe economic efficiency of nuclear power project after replacing the business tax with value added tax,and illus-trates it with examples.The results show that the cost of nuclear power project decreases and the economic effi-ciency is improved after replacing the business tax with value added tax.At the same time,from the perspectiveof tax planning,this paper discusses some problems and suggestions on how to improve the economy of nuclearpower.