摘要：营改增以后，甲供工程可以选择两种计税方法，一种为简易计税，另一种为一般计税，何种计税方法对发包方有利需要探讨。为此，解读营改增政策，分析两种计税方法下的应纳税额，并以某水电站水库工程为例，对比两种计税方法对投资的影响，为发包方的计税方法选择提供参考，以既保证工程报价的优势，又保持发承包较为合理的税负。

关键词：营业税；增值税；一般计税；简易计税；甲供工程

Abstract：After the implementation of value added tax，the self-supplying project can choose two tax levying methods，one is simple tax，the other is general tax，which method is more favorable for owners needs discussion. The paper interpret the policy of replacing business tax with value-added tax，analyzes the tax payable under the two kinds，and taking a hydropower project as an example，compares the effect of tax investment of the two tax levying methods，provides references for owners on tax levying method selection，to ensure the superiority of project quotation price，as well as hold the reasonable tax burden for both contracting parties.

Keywords：business tax；value added tax；general tax；simple tax；self-supplying project

参考文献

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[2] 可再生能源定额站.关于建筑业营业税改征增值税后水电工程计价依据调整实施意见[Z].可再生定额〔2016〕25号，2016.

[3] 禹奎，陈小芳.我国建筑业“营改增”税率选择与征管[J].税务研究，2014（12）.

建筑经济，2016（12）：61-64