营改增后水电工程简易计税项目税金计算研究

营改增全面落地与实施后,大中型水电工程因建设周期较长,导致大量项目跨越营业税和增值税两种主体税。在营业税和增值税两种税制下,项目计价方式存在一定差异,导致税金计算方式有所不同。通过对营改增后适用简易计税项目税金计算方式的研究,得出结论:营改增后水电工程中适用简易计税的项目缴纳税金将有所减少,建设单位在对承包人结算工程款时需要扣减税金差值。

Study on the Tax Calculation of Simple Taxation Items on Hydropower Project after Replacing Business Tax with VAT

After the full implementation of replacing business tax with VAT",a large number of projects have experienced business tax and value-added tax due to the long construction period of large and medium-sized hydropower projects.Under the two taxation systems of the business tax and value-added tax,taxes are calculated differently because of different project pricing methods.Through the study on the taxation methods of simple taxation items after the reform of replacing business tax with VAT,this paper draws the conclusion that tax payments of simple taxation items in hydropower projects will be reduced after replacing the business tax with VAT,and owners need to deduct the tax difference during the project settlement with contractors.