Proceedings of the 4th Annual International Conference on Material Engineering and Application (ICMEA 2017)

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

Authors
Yongjia Song, Di Wu, Lin Yuan, Chao Ba
Corresponding Author
Yongjia Song
Available Online February 2018.
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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Volume Title
Proceedings of the 4th Annual International Conference on Material Engineering and Application (ICMEA 2017)
Series
Advances in Engineering Research
Publication Date
February 2018
ISBN
978-94-6252-448-4
ISSN
2352-5401
DOI
10.2991/icmea-17.2018.61How to use a DOI?
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/).

Cite this article

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  -