施工用电价格在抽水蓄能电站概估算编制中的合理性计算  

Rationality Calculation of Construction Electricity Price in the Estimation Compilation of Pumped Storage Power Stations

作　　者：王充 杨雪梅 WANG Chong;YANG Xuemei(China Energy Engineering Group Guangxi Electric Power Design Institute Co.,Ltd.,Nanning 530007,China;Wanyuan City Tax Service,State Taxation Administration,Wanyuan 636350,China)

机构地区：[1]中国能源建设集团广西电力设计研究院有限公司,广西南宁530007 [2]国家税务总局万源市税务局,四川万源636350

出　　处：《红水河》2024年第5期76-82,共7页

摘　　要：目前水电行业内工程造价专业人员对抽水蓄能电站工程投资计算中组成基本电价的政府性基金及附加是否含增值税,分歧较大,难以形成统一的认识。笔者对该分歧问题进行详细的调查研究,并结合相关政策文件进行验证分析。结果表明,政府性基金及附加含增值税。该研究成果为施工用电价格在抽水蓄能电站概估算编制中的合理性计算提供依据。At present,there are great dfferences among the engineering cost professionals in the hydropower industry on whether the government funds and surcharges that constitute the basic electricity price in the investment calculation of pumped storage power station projects include value-added tax,and it is difficult to form a unified understanding.The authors conduct a detailed investigation and research on the divergence problem,and verify and analyze it in combination with relevant policy documents.The results show that government funds and surcharges include value-added tax.The research results provide a basis for the reasonable calculation of construction electricity price in the estimation compilation of pumped storage power stations.

关 键 词：施工用电价格 合理性计算 政府性基金及附加 增值税 抽水蓄能电站 

分 类 号：TV743[水利工程—水利水电工程]