增值税条件下水电工程主材供应方式探讨

Discussion on the main material supply mode of hydropower project under the condition of value-added tax

水电工程主材占工程总体投资比重较大,增值税条件下,主材供应方式对水电工程建设管理的影响成为业主单位关注的重点。基于业主视角,概述了水电工程主材供应的4种模式,分析了4种模式与常用的2种增值税计税方法组合下的优缺点,并提出了相关建议,以便高效开展材料供应管理,减少税务风险,利于投资控制。

Based on the perspective of owners,the four modes of main material supply for hydropower projects are summarized.The advantages and disadvantages of the combination of the four modes and the two common value-added tax method are analyzed.Relevant suggestions for efficient material supply management are put forward to reduce tax risks and control investment.