“营改增”对电力企业税负影响及对策研究

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.;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