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自2012年以来,营业税改征增值税试点范围不断扩大,增值税已经慢慢成为绝大多数企业税种的重要处理对象,而伴随着财政部于2016年3月发布《关于全面推开营业税改征增值税试点的通知》,标志着“营改增”时代已经全面铺开,同期电力行业定额总站也发布了2016【9】号文《关于发布电力工程计价依据适应营业税改征增值税调整过渡实施方案的通知》,预示着电力企业全面进入“营改增”的时代。下面就营改增政策文件执行后,对电力勘察设计单位的影响进行分析,主要从输变电工程方面进行论述。
Since 2012, the scope of pilot projects of VAT reform on business tax has been continuously expanded. The VAT has gradually become an important treatment target for most corporate tax types. In March 2016, the Ministry of Finance issued the Circular on Comprehensively Opening the Business Tax Reform Notice of VAT Pilot Project “, marking the era of” battalion change “has been fully rolled out, the power industry fixed terminus over the same period also released the 2016 【9】 article” on the basis of pricing power engineering business tax adjustment to adapt to the VAT adjustment Notice of Transition Implementation Plan “indicates that the electric power enterprises have fully entered the era of” increasing profits and increasing profits ". Following the operation of the policy document after the VAT reform, the power of the investigation and design units to analyze the impact, mainly from the power transmission and transformation projects are discussed.