营业税改增值税对油气管道工程项目经济评价的影响  

Impacts of replacing business tax with VAT on economic assessment of oil and gas pipeline project

作　　者：牛国富[1] 温文[1] 宋博[2] 于恩禄[3] 

机构地区：[1]中国石油管道科技研究中心中国石油天然气集团公司油气储运重点实验室,河北廊坊065000 [2]中国石油管道公司,河北廊坊065000 [3]天津水泥工业设计研究院有限公司,天津300000

出　　处：《油气储运》2015年第10期1091-1094,1098,共5页Oil & Gas Storage and Transportation

摘　　要：2013年8月营改增之后管道运输行业由征收营业税改征增值税,直接影响到新建项目经济评价的测算。基于此,以油气管道工程项目为例,分析营改增对项目经济评价的影响。简要介绍了营业税与增值税的区别,结合油气管道建设项目经济评价的特点,逐个分析了固定资产、营业收入、营业税金及附加、利润、现金流等科目营改增前后计算的差异,总结了项目投资现金流量表、总成本费用估算表等表格的数据取值与关联计算的注意事项。Replacing business tax with value-added tax （VAT） in pipeline transportation industry initiated from August 2013 has direct impacts on economic assessment for new projects. Based on this, taking the oil and gas pipeline engineering projects as an example, this paper discusses the impacts of the replacement on economic assessment of projects. The differences between business tax and VAT are reviewed. With consideration to specific features of economic assessment for pipeline engineering projects, differences in capital assets, business revenues, business tax and additional charges, profits and cash flow before and after the replacement are analyzed one by one. Precautions for value assignment and associated calculation for data used in statement of cash flow for project investment, estimation of total costs and other statements are summarized. （3 Tables, 9 References）

关 键 词：营改增 增值税 经济评价 管道工程项目 

分 类 号：TE89[石油与天然气工程—油气储运工程]