摘要
自2016年5月1日起,我国全面实施"营改增"政策。由于国内中外合作油气项目使用特殊的增值税政策,接受商品和服务时缴纳的增值税进项税额无法进行抵扣,直接进入项目成本,"营改增"政策的全面实施导致国内中外合作油气项目的投资成本和生产成本上升。项目双方需要进一步研究和测算税收政策变化对生产运营和未来投资潜力的影响,开拓投资、成本控降的新思路。同时与上级管理部门积极沟通,争取获得政策上的支持。
Since May 1, 2016, China has replaced business tax with VAT. Due to the special VAT policies in domestic Sino-foreign oil & gas cooperation projects, the VAT input tax paid cannot be deducted and directly charged into the project cost. The comprehensive implementation of the policy leads to the increase of investment cost and production cost of domestic Sino-foreign oil & gas cooperation projects. Both parties from projects need taking further actions to research and assess the impact for current business and future potential investment, expanding the new ideas of controlling investment and cost;actively communicating with superior management departments to get policy support.
作者
王秋麟
王跃惠
彭艳
高小春
郭庆萍
WANG Qiulin;WANG Yuehui;PENG Yan;GAO Xiaochun;GUO Qingping(School of Economics and Management,Xi’an Shiyou University;PetroChina Changqing Oilfield Company)
出处
《国际石油经济》
2019年第1期69-76,共8页
International Petroleum Economics
关键词
“营改增”
营业税
增值税
中外合作油气项目
成本
政策
BT-to-VAT
business taxes
value-added taxes
Sino-foreign cooperative oil and gas projects
cost
policy
