At present,there are great differences among the engineering cost professionals in the hydropower industry on whether the government funds and surcharges that constitute the basic electricity price in the investment calculation of pumped storage power station projects include value-added tax,and it is difficult to form a unified understanding.The authors conduct a detailed investigation and research on the divergence problem,and verify and analyze it in combination with relevant policy documents.The results show that government funds and surcharges include value-added tax.The research results provide a basis for the reasonable calculation of construction electricity price in the estimation compilation of pumped storage power stations.
关键词
施工用电价格/合理性计算/政府性基金及附加/增值税/抽水蓄能电站
Key words
construction electricity price/rationality calculation/government funds and surcharges/value added tax/pumped storage power station
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