摘要
针对建筑业"营改增"税制变革,从建筑业"营改增"计价规则调整原则和内容入手,探讨"营改增"对建设方投资及施工方收入的影响。在理论分析的基础上,结合混凝土结构和钢结构两类典型工程案例,对建筑业"营改增"的影响特征进行分析。结果表明:建筑业"营改增"的实施可节约建设方投资,但也可引起施工方收入的减少,且投资节约率和收入减少率均与税前造价平均扣减率有关。所用研究方法和所得结论可为建筑业"营改增"的实施及研究提供参考。
In view of the tax system reform of ＂replacing business tax with VAT＂, this paper explores the influences of this tax system reform on the investment of construction unit and the income of contractor in terms of adjustments of valuation principle and content for construction industry. On the basis of theoretical analysis, typical projects of reinforced concrete and steel structure are taken as examples in this work, and then the influences of ＂replacing business tax with VAT＂ are analyzed. The results suggest that the investment of construction unit is saved due to the ＂replacing business tax with VAT＂ in construction industry; however, the income of contractor is decreased. The savings rate of investment and the loss rate of income are related to the average deduction rate for pre-tax cost. The research method and conclusions in this paper can provide reference for the implementation and study of ＂replacing business tax with VAT＂ in construction industry.
作者
侯红青
陈建稳
樊祜壮
HOU Hong-qing;CHEN Jian-wen;FAN Hu-zhuang(Nanjing Linkage Technology Group Co.Ltd.,Nanjing 210036,China;School of Science,Nanjing University of Science and Technology,Nanjing 210094,China;State Power Economic Research Institute Xu Zhou Survey Design Center,Xuzhou 221005,China)
出处
《工程管理学报》
2017年第2期33-37,共5页
Journal of Engineering Management
基金
中央高校基本科研业务费专项资金(30916011342)
江苏省基础研究计划项目(BK20150775)
关键词
营改增
建筑业
扣减率
工程造价
replacing business tax with VAT
construction industryt deduction rate
engineering cost
