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近年来政府不断推出节能服务公司税收优惠政策,由于新政策执行时间较短,实际操作情况较为复杂,税务机关对这些政策的理解存在不一致的情况,为纳税人涉税活动中做出选择留下空间。本文通过对混合销售和兼营两种业务类型认定下节能服务公司流转税对项目利润影响的分析,同时考虑营改增的影响,计算出十种情况下税收政策对项目利润影响的程度。节能服务公司可以利用本文的研究成果,结合公司实际情况做出税收政策的最优选择。
In recent years, the government has introduced preferential tax policies for energy-saving service companies. Due to the short implementation time of new policies and the complicated actual operation, the tax authorities have inconsistent understanding of these policies and left the choice of tax-related activities for taxpayers space. In this paper, the author analyzes the impact of turnover tax on energy-efficiency service companies on the profit of the project based on the two types of mixed sales and run-side businesses, and calculates the impact of tax policy on project profits under the ten situations. Energy-saving service companies can use the research results of this article, combined with the actual situation of the company to make the best choice of tax policy.