“营改增”后电力企业集团财务战略探究 Research on Financial Strategy of Electric Power Enterprise Group After the Business Tax Levied VAT

2016年5月1日全国试行“营改增”后，作为多业经营的电力企业集团纳税方向和财务战略都普遍受到巨大影响和冲击。为此，结合国家营改增政策规定，围绕电力集团经营范围和业务结构，采用调查研究、判断推理和归纳总结等方法，分析了营改增对电力企业集团的重大影响，归纳了营改增提出的财务战略要求，并探讨了电力企业集团基于营改增政策影响下的财务战略制定与实施。 On May 1, 2016, after the trial implementation of the “Business Tax Reform levy VAT” in China, the tax payment direction and financial strategy of the multi-industry power enterprise groups have generally been greatly affected and affected. To this end, combined with the national “business tax reform levy VAT” policy requirements, focused on the business scope and business structure of the power group, using methods such as investigation and study, judgment reasoning and summarizing, analysis of the business tax reform levy VAT, the paper summarizes the financial strategy proposed by Yingzeng Zeng and discusses the formulation and implementation of the financial strategy of the power enterprise group.