The Research On The Effects Caused By Business Tax Reform Value-Added Tax On Water Conservancy Project Cost Management

2012 business tax reform value-added tax(business tax reform VAT)in the Shanghai transportation industry pilot achieved remarkable results,so the business tax reform VAT in the country's industry widely implemented.Different from other projects,the duration of water conservancy project is long,the investment is large,the tax amount is heavy,the project cost is difficult to control,and the change of the pricing and taxation model has brought great influence to the water project cost.Therefore,the research on the effects caused by business tax reform VAT on water conservancy project cost management is imminent.First of all,the research background and research status in domestic and foreign was described in this paper.It's concept and basic theory related to business tax reform VAT was summarized in the article.And the effects caused by business tax reform VAT on tax model and pricing model of Water Conservancy Project Cost Management was also analyzed.Basic calculation method of water conservancy project cost before and after business tax reform VAT was compared.Secondly,the various factors that influence the cost of water conservancy projects after business tax reform VAT was analyzed.And the cost impact factors of water project come from business tax reform VAT had a certain gray characteristics.At the same time,the basic method of gray relational analysis was introduced,the gray relational model was established,the main factors influencing the cost management of water conservancy project were found out,and the influence mechanism of main factors on the cost of water conservancy project is analyzed.The results show that the fundamental reason for the cost of water conservancy project is the deduction of input tax.Finally,combined with a river regulation project case,the project cost and tax changes before and after business tax reform VAT were analyzed in detail.And an example is made to calculate the amount of VAT for different material types of projects in this paper.As a result of different income tax deductible reasons,the calculated value-added tax increase or decrease,or even a negative situation,for this situation combined with the case of water conservancy projects to implement the reform and reform may be encountered in the problems and difficulties,put the input tax included in the project unit price,strengthen the management of materials procurement and invoice management may be reasonable countermeasures.The article combines theoretical analysis with practical case study,macro multiple project data group and micro single project data combination.The comparative analysis of the cost of the water conservancy project before and after the business tax reform VAT and put forward the corresponding countermeasures,Which provides a theoretical basis for the scientific management of the cost of water conservancy projects in China.