Research On The Impact Of "Replace Business Tax With Value-added Tax" On EHV Power Grid Corporation

EHV grid project has the characteristics of large investment,high technology level,difficult equipment development,heavy construction task and remarkable economic benefits.At the time of deepening the reform of VAT in an all-round way,by studying the changes of "business tax to value added tax" and VAT rate,we can understand the reform situation and grasp the situation better,so as to analyze the impact of policy changes on EHV grid companies,and provide the corresponding basis for assets operation and cost management of EHV grid companies after the adjustment of "business tax to value added tax" policy.The research on the impact of "business tax to value added tax" on EHV grid companies mainly focuses on three aspects:the influence of "business tax to value added tax" on the cost of EHV grid construction,the impact on the formation of fixed asset value and the impact on the operation of EHV grid.The impact of "business tax to value added tax" on the construction cost of EHV power network is analyzed from four aspects:the basis for adjusting the pricing rules of construction projects after "business tax to value added tax",the composition and calculation criteria of project cost under VAT system,the fast calculation of project cost conversion under" business tax to value added tax"condition,and the impact analysis of project cost under two tax systems.At the same time-the change strategy of contract clauses after "business tax to value added tax" are proposed.The impact of "business tax to value added tax" on the formation of fixed assets value is mainly analyzed before and after the "business tax to value added tax" changes in construction and security engineering fees,equipment purchase fees and other costs,and then the impact of "business tax to value added tax" on fixed assets value is studied,and verified with a case study;the impact of "business tax to value added tax" on the operation of EHV power grid is mainly analyzed on the impact of enterprise tax burden and the financial situation of enterprises,the impact on accounting,tax-related management and cost management,and the causes and Countermeasures of tax differences.Through the study of the impact of "business tax to value added tax" on EHV grid companies,the problems of settlement and contract clause disputes of "business tax to value added tax" are solved.It is suggested that EHV grid companies should adjust their macro-strategy,strengthen the management of VAT activities,improve their competitiveness by changing their inherent ideas,rational tax planning,adjusting cost structure,strengthening the skills of financial personnel and employees,combing the cost and tax burden caused by invoices of various business activities,and so on,so as to achieve the goal of "becoming a global first-class enterprise with global competitiveness".