刘地刚

摘要：2012年1月1日，上海市在率先在全国范围内开展了“营改增”试点工作，打开了营业税改征增值税的序幕。这次税制改革的主要目的是要让增值税逐渐取代营业税，以消除营业税重复征税的弊端，使国家的税制更加合理。财政部部长楼继伟在中国发展高层论坛2016年年会上表示营改增改革全面推开后，将依照税收法定原則废止营业税。2016年3月，国家有关部、局联合发布《关于全面推开营业税改征增值税试点的通知》，2016年5月1日起，在全国范围内全面推开“营业税改增值税”；另外一方面，A火电项目采用分公司模式；本文主要基于以上情况，做出相应的影响分析和纳税管理建议，方便相关部门采取的应对措施。

Abstract： On January 1， 2012， Shanghai carried out pilot work on "replacing business tax with value-added tax" first in nationwide and opened the prelude to the change of business tax to value-added tax. The main purpose of this tax reform is to gradually replace business tax with value-added tax to eliminate the drawbacks of double taxation of business tax and make the country's tax system more reasonable. At the 2016 annual meeting of the China Development High-Level Forum， Minister of Finance Lou Jiwei stated that after the reform of "replacing business tax with value-added tax" has been fully implemented， the business tax will be abolished in accordance with the statutory principle of taxation. In March 2016， the relevant ministries and departments of the country jointly issued the "Notice on the Full Implementation of Pilot Conversion of Business Tax to Value Added Tax （VAT）". From May 1， 2016， the "Conversion of Business Tax to Value Added Tax （VAT）" was fully promoted nationwide； On the one hand， A thermal power project adopts the branch company model. This article makes corresponding impact analysis and tax management suggestions based on the above situation to facilitate relevant departments to take countermeasures.

关键词：营改增；火电企业；纳税筹划

Key words： replacing business tax with value-added tax；thermal power enterprise；tax planning

中图分类号：F810.42 文献标识码：A 文章编号：1006-4311（2018）20-0079-03

1 全面“营改增”的现实意义

1.1 “营改增”是国经济发展和完善税制的客观要求

我国的税法是根据经济发展情况，逐渐颁布、修订完善的，现行增值税也不例外，由于我国目前增值税和营业税实行平行征收模式，使不同行业分别属于不同的流转税征收范围，从而人为地割裂了部分行业增值税抵扣链条，也造成税负失衡和重复征税，违反了公平与效率的税收原则，同时也与增值税的“中性”特点要求相悖，所以，为完善我国的税制，均衡税负，使增值税的征收更加靠近“中性”这一要求。“营改增”成为一种必然趋势，可以说，取消营业税是我国经济发展的一种必然结果。

1.2 “营改增”是实现公平税负的重要途径