“营改增”对电力企业税负影响及对策研究

葛慎渊; 姚大胜

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DOI:10.3969/j.issn.1006-4729.2014.04.015

上海电力大学学报:2014,30(4):365-370

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“营改增”对电力企业税负影响及对策研究

葛慎渊, 姚大胜

(华东送变电工程公司总会计师室)

Research on Tax Burden Impact of “Replacing BT with VAT” on Electric Power Enterprises and Countermeasures

GE Shenyuan, YAO Dasheng

(Total Accountant Office, East China Power Transmission and Transformation Engineering Company, Shanghai 201803, China)

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本文已被：浏览 824次下载 619次
投稿时间：2014-05-15

中文摘要: "两税"并存的流转税体制,造成不同行业、不同企业、不同业务抵扣链条不完整,企业重复缴税、税负轻重差距较大."营改增"对于降低总体税负、升级产业结构和科学配置资源等具有积极意义.基于电力企业税负现状,总结出企业税负变动模型,提出了税率组合筹划、运营管理、外购资源管理的应对之策.

中文关键词: 营改增两税流转额税负变动模型

Abstract:The co-existence of "Two taxes" causes incomplete deduction of different industries enterprises and business, repeated tax and the big gap of tax burden. "Replacing BT w ith VAT" is reducing the overall tax, scientific allocation resource, upgrading of industry structure. In view of the present situation of the tax burden of enterprises and tax fluctuation model, the contermeasures tax portfolio planning, operation management and purchase management are put forw ard.

keywords: replacing BT wim VAT two taxes turnover tax burden nuctuating model

文章编号：20140415 中图分类号： 文献标志码：

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作者	单位	E-mail
葛慎渊	华东送变电工程公司总会计师室	geshenyuan@tte.sepcc.com.c
姚大胜	华东送变电工程公司总会计师室

Author Name	Affiliation	E-mail
GE Shenyuan	Total Accountant Office, East China Power Transmission and Transformation Engineering Company, Shanghai 201803, China	geshenyuan@tte.sepcc.com.c
YAO Dasheng	Total Accountant Office, East China Power Transmission and Transformation Engineering Company, Shanghai 201803, China

引用文本：
葛慎渊,姚大胜.“营改增”对电力企业税负影响及对策研究[J].上海电力大学学报,2014,30(4):365-370.
GE Shenyuan,YAO Dasheng.Research on Tax Burden Impact of “Replacing BT with VAT” on Electric Power Enterprises and Countermeasures[J].Journal of Shanghai University of Electric Power,2014,30(4):365-370.