国电系统企业增值税筹划要点及实施策略研究

Research on the Key Points and Implementation Tactics of the VAT Planning in State Power System Enterprises

摘要: 国电系统是全国电力企业的“龙头”，也是增值税贡献较大的行业领袖。“营改增”使国电系统多数行业和企业的税负都发生较大变化，也对会计核算提出严峻挑战。为此，结合国家营改增政策规定，围绕国电系统业务结构和特征，采用文献检索、对比分析、判断推理等方法，介绍了国电系统经营概况，分析了营改增对国电系统税负产生的影响，探讨了国电系统增值税筹划的要点，并提出国电系统开展增值税纳税筹划的战略构想。

Abstract: State Power System is the “leading” power enterprise in the whole country, and it is also the in-dustry leader with great contribution to value added tax. The “Business Tax Reform VAT” made great changes in the tax burden of most industries and enterprises of the State Power System, and also posed a serious challenge to accounting. Therefore, in this paper, based on the national policy of “Business Tax Reform VAT”, this paper introduces the business overview of State Power System based on the business structure and characteristics of China Power System, using literature search, comparative analysis and judgment reasoning. The impact of the tax burden on the State Power System, explores the key points of the State Power System VAT planning and puts forward the strategic concept of the State Power System to carry out VAT tax planning.