一般计税方法视阙的电力工程业务增值税筹划

The Tax VAT Planning of Power Engineering Business from General Taxation Method Visual Angle

摘要: 针对国家营改增政策对电力企业施工业务的影响，采用判断推理、指标运算和对比分析等方法，分析了营改增对电力企业施工业务的影响，探讨了电力工程业务通过调整在执行合同和调整内部交易结算价格等举措以便于选择适用一般计税方法，力争获得更多的政策释放利好，增加进项税额抵扣并传导电力工程造价节约。

Abstract: Aiming at the influence of the policy of “replacing VAT with sales tax” on the construction of en-terprises, this paper uses the method of judgment reasoning, index calculation and comparative analysis etc. to analyze the influence of the tax on electric power business enterprise construction. It also probes that by adjusting the execution of the contract and adjust measures such as insider trading and settlement price, the electrical engineering business selects suitable tax commonly in order to get more policy releasing, and increase the input tax deduction and conduction electric power engineering cost savings.