燃气热电联产项目经济评价中的税费问题探讨

Discussion on the tax issues in the economic evaluation of gas cogeneration project

为分析目前在燃气热电联产项目经济效益测算时经常会出现供热部分的城建税及教育费附加计算与实际不符的原因,依据江苏省目前气价、电价和热价的相关政策,选取了9F级、9E级和6F级3种类型燃气热电联产项目的典型原始数据,按照《火力发电工程经济评价导则》中的计算方法测算项目的经济效益。研究结果表明:①虽然供热部分的城建税及教育费附加计算出现错误,但实际上对净利润的影响小于1%,并不会导致测算结论产生大的偏差;②导致供热城建税及教育费附加计算与实际存在误差的关键因素是供热气耗率的计算方法;③《火力发电工程经济评价导则》中销售税金项的计算依据仍然是营业税,与目前增值税背景下的计算结果存在着一定的差异。结论认为:①目前行业所普遍采用的可替代热源成本法在经济效益测算时会导致供热增值税出现负值的情况,若要精确计算热电联产项目的税费,建议采用冷源法或其他能够更加合理分配发电和供热成本的方法计算供热气耗率;②《火力发电工程经济评价导则》也应在"营改增"背景下适当修正调整。

When the economic benefit of gas cogeneration project is calculated,the calculated unban construction tax and additional education fee of the heating system usually disagree with the actual values.To analyze the reasons for the disagreement,we selected the typical original data of three types of gas cogeneration projects(9 F,9 E and 6 F)according to Jiangsu’s current policies related to gas price,electricity price and heat price.Then,their economic benefits were calculated by using the calculation method listed in the Guideline on the Economic Evaluation of Thermal Power Engineering.And the following research results were obtained.First,the calculation result of the unban construction tax and additional education fee of the heating system is wrong,but in fact,its effect on the net profit is less than 1%,so it will not result in large deviation on the calculation conclusion.Second,the key factor leading to the deviation between the calculated unban construction tax and additional education fee of the heating system and the actual values is the method that is used to calculate the heating gas consuming rate.Third,the calculation basis of the taxes on sales in the Guideline on the Economic Evaluation of Thermal Power Engineering is still the business tax,so it is to some extent,different from the calculation result in the current background of value added tax.In conclusion,when the substitutable heat source cost method which is commonly used in this industry is adopted to calculate the economic benefit,the value added tax of the heating will be negative.If the tax of cogeneration project needs calculating precisely,it is recommended to adopt the cold source method or other methods that can allocate power generation and heating costs rationally to calculate the heating gas consuming rate.In addition,the Guideline on the Economic Evaluation of Thermal Power Engineering shall be modified and adjusted appropriately in the background of replacing the business tax with the value added tax.