王冰　王延利

摘 要：“营改增”作为“十二五”期间我国启动的一项重要税费改革政策，势必会对建筑行业特别是送变电行业产生巨大的影响。“营改增”政策旨在为企业减轻赋税负担，避免出现重复计税等现象。但是，在实行营改增的税费改革后，大量送变电企业在税负缴纳和成本控制等方面均遇到了较大挑战。在相应的政策环境下，送变电企业实际缴纳税额与理论缴纳税额之间存在较大差异。本文通过对某项目税费缴纳进行对比分析，研究“营改增”对送变电企业土建专业经营效果的影响。

关键词：“营改增”;送变电企业;增值税;营业税

中图分类号：F812.42;F426.61 文献标识码：A 文章编号：1003-5168（2021）26-0153-03

Analysis on the Impact of Replacing Business Tax with Value-Added Tax

on Power Transmission and Transformation Enterprises

WANG Bing WANG Yanli

（1.Maintenance Company of State Grid Henan Electric Power Company，Zhengzhou Henan 450000;2.Henan Institute of Science and Technology Information，Zhengzhou Henan 450000）

Abstract： The policy of replacing business tax with value-added tax， as an important tax reform project launched in China during the 12th Five Year Plan， is bound to have a great impact on the construction industry， especially the power transmission and transformation industry. The policy of "replacing business tax with value-added tax" aims to reduce the tax burden for enterprises and avoid double taxation. However， after the tax reform of replacing business tax with value-added tax， a large number of power transmission and transformation enterprises have encountered great challenges in tax burden payment and cost control. Under the corresponding policy environment， there are great differences between the actual tax paid by power transmission and transformation enterprises and the theoretical tax paid. Through the comparative analysis of tax payment of a project， this paper studies the impact of "replacing business tax with value-added tax" on the operation effect of civil engineering specialty of power transmission and transformation enterprises.

Keywords： "replacing business tax with value-added tax";power transmission and transformation enterprises;value added tax;sales tax

“營改增”政策是我国税务系统为了避免重复征税[1]、刺激制造业发展[2]、促进企业增加投资性支出[3]、减少企业负担[4]等所进行的一项重大税费体制改革。但是，在“营改增”政策下，由于送变电企业自身特性，实际缴纳税费并没有明显减少[5]。在实际操作过程中，企业实际缴税额度与理论测算额度也存在较大的差异[2]。针对送变电行业而言，土建工程项目作为电网建设中的低利润率产业，“营改增”的实施对送变电企业中土建专业的发展起着关键作用。通过对某送变电企业某土建施工项目进行税费计算，对比在“营改增”条件下该项目实际税费缴纳变化情况，通过对比结果分析其变化的主要原因。本文针对送变电企业在“营改增”背景下实际缴税税额是否增加、负担是否减轻的问题，结合实际工作进行以下研究。……