“营改增”政策对电力企业的影响

1“营改增”政策对电力企业的影响摘要21世纪是一个全球化、信息化、网络化的知识经济时代，社会经济不断迅猛发展，企业类型不断增多且税务管理不断科学化发展，2012年以来，营业税改征增值税试点范围不断扩大，行业范围主要集中在交通运输业和部分现代服务业，改革成效已经初显。随着营业税改增值税试点范围的不断扩大，增值税已经慢慢成为很多类型企业税种的重要处理对象，而营改增的不断完善，对我国电力企业的经济发展也带来了很大的影响，如何进行有效的增值税会计处理，提高增值税会计处理的财务信息质量，最终在合法的情况下有效地降低负税，就已经成为电力企业十分重视的问题，学术界很多学者们也纷纷开展了对营业税改增值税这一政策对企业影响的研究分析。介于此，本文开展了“营改增”政策对电力企业的影响分析研究，首先阐述本文研究的背景目的，国内在该课题的研究现状；接着阐述营改增的理论基础内容，包括营业税的有关理论内容、增值税的有关理论内容和营改增的必要性以及可行性分析；再者分析营业税改增值税后带来的影响方面，主要从营改增后对各行业的影响和营改增后对电力企业的影响两点进行分析；然后通过结合实际的案例来分析营改增前后电力企业的变化，以及营改增后电力企业该如何应对政策改革；最后提出有关电力企业应对营改增政策的一些有效措施对策，主要从两点来提出对策，包括合理投资计划，纳税筹划的方案措施。通过本文的研究，了解营改增的有关政策变化，针对电力企业来分析营改增的影响结果，让更多的电力企业了解营改增对自身企业带来的利弊影响，以便提出有效的措施来应对营改增，确保企业稳步发展，本文提出的对策建议也能给部分电力企业带来参考借鉴的作用。关键词：营改增，政策，电力企业，影响2AbstractThe21stcenturyisaglobal，information-based,network-basedknowledgeeconomy,continuedrapidsocio-economicdevelopment,andbusinesstypeandtaxadministrationconstantlygrowingscientificdevelopmentsince2012,businesstaxwithVATpilotprogramexpandingindustryrangemainlyinthetransportationindustryandpartsofmodernserviceindustry,arenowbeginningtoeffectreform.WiththeexpandingscopeofbusinesstaxreformVATpilot,VAThasslowlybecomemanytypesofbusinesstaxestodealwiththeimportantobject,andthecontinuousimprovementofthebusinesschangedtoincreasetheeconomicdevelopmentofChina'spowerenterpriseshasalsobroughtagreatimpacthoweffectiveVATaccountingtreatmentandimprovethequalityoffinancialinformationVATaccountingtreatment,andultimatelyinalawfulmannertoeffectivelyreducethenegativetax,ithasbecomeaveryimportantissueofpowerenterprises,academicscholarshavealsocarriedoutmanytheimpactonbusinessresearchandanalysisofbusinesstaxreformVATthispolicy.Betweenthis,thepaperlaunchedtheCampchangedtoincreasetheimpactofpoliciesontheanalysisofpowerenterprises,thefirstpurposeofthispaperdescribesthebackground,currentsituationinthecountrysubject;thendescribesthetheoreticalbasisofthecampchangedtoincreasethecontent,includingbusinesstaxcontentofthetheory,thetheoryofthenecessityandfeasibilityanalysisofcontentandvalue-addedtaxreformcampgrowing;FurtheranalysisofthebusinessimpactoftheVATtaxreformbroughtabout,mainlyfromthecampchangedtoincreasetheimpactofvariousindustriesandbusinesschangeafterincreasingtheinfluenceofthetwopowercompaniesanalyzed;thenthroughacombinationofactualcasestoanalyzehowthechangebeforeandafterthecampincreasedelectricitycompanies,powercompaniesandthebusinesschangedtoincreasetheresponsetopolicyreform;Finally,theelectricitybusinessenterprisestocopewithchangeSomeeffectivemeasurestoincreasepolicymeasures,mainlyfromtwotocomeupwithstrategies,includingreasonableinvestmentplan,taxplanningprograminterventions.Throughthisstudy,thecampchangedtoincreaseunderstandingaboutthepolicychange,forthepowercompaniestoanalyzetheresultsofthebusinessimpactofchangeincreases,sothatmorecompaniesunderstandthebusinesschangedtoincreasethepoweroftheirownadvantagesanddisadvantagesofcorporateinfluenceinordertoproposeeffectivemeasurestodeal3withtheincreasedbusinesschange,ensuringsteadybusinessdevelopment,strategyproposedrecommendationsalsogiveareferenceforsomeofthepowerenterprisesrole.Keyword：Campchangedtoincrease，Policy，Powercompanies，Influence目录摘要............................................................................................................................1Abstract..........................................................................................................................21引言.............................................................................................................................11.1研究背景和研究目的..............................................................................................11.2国内研究情况..........................................................................................................21.3研究内容与研究方法..............................................................................................32营改增理论分析.........................................................................................................42.1营业税相关理论分析.............................................................................................42.2增值税相关理论分析..............................................................................................62.3营改增的必要性和可行性分析..............................................................................72.3.1“营改增”的必要性............................................................................................72.3.2“营改增”的可行性............................................................................................83营业税改增值税的影响.............................................................................................93.1营改增对各行业的影响..........................................................................................93.1.1营改增后对各行业的正面影响...........................................................................93.1.2营改增后对各行业的负面影响.........................................................................103.2营改增后对电力企业的影响................................................................................133.2.1“营改增”对电力企业财务结构的影响.....