Value Added Tax Impact On The Power Supply Enterprise And CountermEasures

The power industry is a pillar industry of our national economy. The sustained, stable and sufficient power supply is of great strategic significance to guarantee the healthy and rapid development of the national economy and the continuous improvement of the living standard of the residents. In the power system, power supply enterprises as power generation and electricity plays an important part of the bridge and the central role. In recent years, in order to promote the further development of the economy and the continuous reform of the tax policy, China has achieved good results. The policy of changing the sales tax to value-added tax, that is, the "business change" policy, The development of enterprises had a significant impact. In the process of tax reform, the change and transfer of the tax burden will have a direct and far-reaching impact on the revenue of the enterprise. Therefore, studying the impact of the policy change on the power supply enterprises and the corresponding measures will have sufficient Practical significance.In this paper, the author briefly introduces the related knowledge of business tax and value-added tax and the process and pace of "business change" in recent years, analyzes the taxation of the main business of the power supply enterprise and the change before and after the reform, This paper studies the influence of "battalion change" policy on power supply enterprises, and takes X province power supply company as a case, and further validates the above theoretical analysis with actual data, and puts forward that the power supply enterprise in the environment of VAT levying business tax The specific response measures. In the first place, the background, the process and the purpose of the study on the policy change of the "business change" policy are expounded, and the research status and progress of the domestic experts and scholars in this direction are expounded. Then, Including the definition, calculation and distinction of sales tax and value-added tax, the process of "battalion change" in China, and the tax-related changes of power supply enterprises. After that, X province power supply company is regarded as a practical case from taxation level, grid operation business, power grid project investment and other special This paper analyzes the impact of the policy of "battalion change" on power supply enterprises, and analyzes the feasibility of power supply enterprises under the background of "power supply system reform" and "power generation reform". Through the analysis of the feasibility, Tender management and contract signing and other key points, across the "business change" node new and old projects taxation interface, tax risk management response, internal collaborative tax response, invoice management tax response and new power grid tax planning, comprehensive multi-angle This paper analyzes the taxpaying strategies of power supply enterprises after the change of business. This paper attempts to research, clarify and expound the policy change process and content of the "battalion change", and then quantify the impact of the tax reform through the specific power supply enterprises, so as to put forward the effective countermeasures, To promote enterprises to smoothly through the "business change" policy changes in the adaptation period to ensure that the long-term development of enterprises.