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自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业纳入试点范围,由缴纳营业税改为缴纳增值税。建筑业长期以来一直采用营业税的计税与征收方法,营改增后工程计价中税金的计税方法必然发生变化。本文主要研究我国建筑业营改增对建筑工程计价税金计税方法的影响,以及我国建筑行业如何应对营改增环境下对我国建筑工程计价的影响。
Starting from May 1, 2016, a pilot project of converting business tax into value-added tax (hereinafter referred to as “business reform”) will be launched in a nationwide scale. The construction industry will be included in the scope of the pilot project, shifting from paying sales tax to paying VAT. The construction industry has long adopted the method of taxation and collection of business tax, and the method of taxation of the tax in project valuation inevitably changed. This paper mainly studies the impact of construction industry in our country on the method of tax calculation of construction tax, and how China’s construction industry can cope with the impact of construction and renovation on the pricing of construction projects in China.