基于发包方视角的甲供工程增值税计税方法探析

营改增以后,甲供工程可以选择两种计税方法,一种为简易计税,另一种为一般计税,何种计税方法对发包方有利需要探讨。为此,解读营改增政策,分析两种计税方法下的应纳税额,并以某水电站水库工程为例,对比两种计税方法对投资的影响,为发包方的计税方法选择提供参考,以既保证工程报价的优势,又保持发承包较为合理的税负。

Discussion on Value Added Tax Levying Method for Self-Supplying Engineering from the Perspective of Owners

After the implementation of value added tax,the self-supplying project can choose two tax levying methods,one is simple tax,the other is general tax,which method is more favorable for owners needs discussion. The paper interpret the policy of replacing business tax with value-added tax,analyzes the tax payable under the two kinds,and taking a hydropower project as an example,compares the effect of tax investment of the two tax levying methods,provides references for owners on tax levying method selection,to ensure the superiority of project quotation price,as well as hold the reasonable tax burden for both contracting parties.