“营改增”对水电项目开发的影响分析

An analysis for the influence of“Replacing the business tax with a value-added tax”on the development of hydropower project

文章通过"营改增"对水电开发项目核心要素的影响分析,阐明了"营改增"对降低水电工程项目开发成本的积极作用以及对后续水电项目可持续发展和提升开发管理水平的现实意义;分析了目前水电项目开发建设工程中"营改增"还存在的主要问题,包括增值税抵扣环节不畅造成的重复纳税、征地移民投资不能取得增值税票据而分享不到政策红利、建设周期长导致抵扣滞后带来额外的利息成本增加等,并从国家政策支持和企业管理等方面提出了相关建议和措施,为后续水电清洁能源项目开发的政策研究制订与项目决策提供参考思路。分析认为,随着"营改增"政策逐步实施和完善,将对水电项目的健康可持续发展产生积极深远影响。

The article analyzed the core influencing factors impacted by the tax reform on the hydropower industry,clarified the positive role of promoting the sustainable development sustainable development of hydropower projects and the practical significance of the improvement of development management level.Major issues of the policy of replacing the business tax with VAT in the development and construction of hydropower projects at present has been analyzed,including the repetitive taxing caused by the obstruction of VAT deduction,the inability to obtain VAT bills of resettlement compensation investment to get VAT deduction,and the extra increase in interest cost resulting from the delay VAT deduction due to the long construction cycle.etc.This article also put forward relevant suggestions and measures from the aspects of national policy support and enterprise management,providing reference ideas for policy research and project decision-making for the subsequent development of hydropower clean energy projects.The analysis recognized that with the gradual implementation and improvement of the tax reform,it will have a positive and far-reaching impact on the healthy and sustainable development of hydropower projects.