营业税改征增值税,原有税制下对营业额征税将变为对增值额征税,而增值税额又取决于销项税额和进项税额,因此,对增值税税负的分析就变成了对销项税额和进项税额的分析。本文将围绕目前房建项目经常采取的扩大劳务分包模式,从进项税抵扣和施工管理的角度,来探讨“营改增”对扩大劳务分包模式(下称扩大劳务)的影响和应对措施。一、什么是扩大劳务?扩大劳务,是介于清包和大包之间的一种管理模式,通俗地说就是在劳务清包(含小型机具)的基础上,将模板、脚手架、碗扣 Sales tax levy value-added tax, the tax under the existing tax revenue will become the value-added tax, which in turn depends on the amount of output tax and input tax, therefore, the analysis of VAT tax becomes Analysis of output tax and input tax. This article will focus on the current housing construction projects often taken to expand the labor subcontracting model, from the input tax deduction and construction management point of view, to explore “to change” to expand labor subcontracting mode (hereinafter referred to as expanding labor) impact And response measures. First, what is the expansion of labor services? The expansion of labor services is a kind of management mode between the clearance and the bales. Generally speaking, on the basis of service packages (including small machines), templates, scaffolding, bowl buckles