营改增后水电工程主材供应方式及工程计税模式的选择策略  

Research on Selection Strategy of Main Material Supply Mode and Tax Calculation Mode in Hydropower Industry after the Implementation of“Replace the Business Tax with VAT”

作　　者：周小溪[1] 殷许生[1] ZHOU Xiao-xi;YIN Xu-Sheng(China Renewable Energy Engineering Institute,Beijing 100120,China)

机构地区：[1]水电水利规划设计总院,北京100120

出　　处：《电力勘测设计》2020年第S01期224-228,共5页Electric Power Survey & Design

摘　　要：营改增后,税制改革对水电工程建设管理的影响已成为目前行业内各方特别是业主单位关注的重点。本文基于业主视角,从增值税总税负、运行期利润、管理成本等方面,对水电工程“甲供材”“甲控材”等主材供应方式及工程计税模式选择进行了研究。研究显示,在选择建设管理方式时,相较增值税进项税额,更应关注财务评价指标。建设期进项税额与运行期利润并无直接关系。从财务评价指标来看,增值税下最优方案并非应纳税额最低方案。综合考虑主材供应方式及计税模式,推荐采用“甲控材”模式,即甲方指定材料型号等级、规格要求,由乙方和材料供应商订立买卖合同,购买建筑材料并将主材采购费用计入施工合同额。After the implementation of“replace the business tax with VAT”,the impact of tax system reform on the management of hydropower project construction has become the focus of parties in the industry,especially the owners.Based on the owner’s perspective,this paper studied selection strategy of main material supply mode such as“Party A-supplied materials”,“Party A-controlled materials”,as well as the selection strategy of project tax calculation mode,from the aspects of total tax burden of VAT,operating period profit,management cost and so on.Research shows that more attention should be paid to financial evaluation indicators rather than VAT input tax while selecting construction management mode.There is no direct relation between input tax in construction period and profit in operation period.The optimal scheme under VAT is not the scheme with the lowest tax.Considering the supply mode of main materials and the calculation mode of tax,“Party A-controlled materials”mode was recommend,which means that Party A designates the type grade and specification request of materials,and Party B makes contracts with material supplier to purchase construction materials while the cost of the main materials shall be charged to the construction contract amount.

关 键 词：水电工程 营改增 计税模式 甲控材 

分 类 号：F426[经济管理—产业经济]