文章摘要
乔康.“营改增”对海南省灌区工程投资变化影响浅析[J].广东水利水电,2017,(11):59-63
“营改增”对海南省灌区工程投资变化影响浅析
Influences of The Reform of Replacing the Business Tax with a Value-added Tax on Project Investment in Irrigation District of Hainan Province
投稿时间:2017-08-23  最后修改时间:2017-09-18
DOI:
中文关键词: 营改增  灌区工程  投资变化
英文关键词: to replace the business tax with a value-added tax  irrigation project  project costs  variety
基金项目:
作者单位
乔康 广东省水利电力勘测设计研究院,广东 广州 510635 
摘要点击次数: 14
全文下载次数: 16
中文摘要:
      通过测算海南省某灌区工程“营改增”前后的投资,从费用构成、基础单价、取费费率等方面进行分析,得出投资变化主要原因为工程类型、工程施工所需人工和机械的占比、工程各部分占总投资百分比等因素,可为同地域同类型工程投资借鉴。
英文摘要:
      After launching the reform of replacing business tax with a value-added tax, hydraulic engineering investment has been changed. The practice of the reform causes different changes in project investment. In this paper, the investment of the project in Hainan Province is estimated from the aspects of cost composition, basic unit price and fee rate. The main reasons for changes of investment are engineering type, engineering and mechanics of the proportion of the total investment of the project and other factors, with the same type of investment projects to do the relevant reference.
查看全文   查看/发表评论  下载PDF阅读器
关闭
手机扫一扫看