增值税税率调整对水电工程投资影响研究

Research on Impacts of VAT Rate Adjustment on Hydropower Project Investment

本文针对水电工程施工合同中两种不同的计税方法,以某水电工程的实际情况,研究增值税税率调整对水电工程已签合同合同价款的影响,并根据水电工程计价体系和投资控制的特点提出两种实施方案以应对增值税税率调整对水电工程投资的影响,希望在增值税税率调整后能为水电工程建设单位的投资控制工作提供技术支撑。

Considering two different tax computation methods in construction contracts of hydropower projects and according to the actual situations of a hydropower project,this paper studies on the impacts of VAT rate adjustment on the contract price of hydropower projects,and puts forward two implementation plans in response to the impacts of VAT rate adjustment according to the characteristics of hydropower project pricing system and investment control,which aims to provide technical supports for the investment control work of hydropower construction units after the adjustment of VAT rate.