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

摘要

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.