Impact Analysis of Replacing Business Tax with Value-added Tax on Water Conservancy Project Cost

DOI

10.2991/icmea-17.2018.61How to use a DOI?

Keywords

Water conservancy project; Cost;Business tax; Value-added tax;Change; Analysis

Abstract

Nine representative examples of water conservancy projects are selected, and the cost changes of water conservancy project are calculated by combining the cost adjustment method of replacing business tax with value-added tax on water conservancy project. At the same time, analyzing the reason for the change in cost is based on the resulting measured data. The results show that after the implementation of VAT of water conservancy project, the project cost show a slight downward trend. The proportion of labor cost, material cost and mechanical use fee is the main reason for changes in Water Conservancy project cost.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yongjia Song
AU  - Di Wu
AU  - Lin Yuan
AU  - Chao Ba
PY  - 2018/02
DA  - 2018/02
TI  - Impact Analysis of Replacing Business Tax with Value-added Tax on Water Conservancy Project Cost
BT  - Proceedings of the 4th Annual International Conference on Material Engineering and Application (ICMEA 2017)
PB  - Atlantis Press
SP  - 271
EP  - 274
SN  - 2352-5401
UR  - https://doi.org/10.2991/icmea-17.2018.61
DO  - 10.2991/icmea-17.2018.61
ID  - Song2018/02
ER  -