摘要
结合工程实例,探讨营改增对热网项目工程总投资、营业收入和运行总成本费用的影响。实行营改增后,除营业收入应缴纳的税金及附加在一般增值税计税方式下略有增加外,项目的总投资、运行总成本费用均有所降低,经济效益有所提高。
The influence of replacing business tax with value-added tax on total project investment, operating income and total operation cost of heat-supply network project is discussed combined with an engineering example. After implementation of replacing business tax with value-added tax, except that the tax and surcharge payable for operating income are slightly increased under the general tax computation method, the total project investment and the total operation cost are somewhat reduced, and the economic benefit is somewhat improved.
出处
《煤气与热力》
2017年第5期7-10,共4页
Gas & Heat
关键词
热网
营改增
工程总投资
经济效益
营业税
增值税
heat-supply network
replacing business tax with value-added tax
total project investment
economic benefit
business tax
value-added tax
