营改增背景下成本估价法的机遇与挑战  

Research on Opportunity and Challenge of Cost Approach under the Background of Value-added Tax Replacing Business Tax

作　　者：赵玉洁[1,2] 孟庆昇[2] 王苏生[1] 

机构地区：[1]哈尔滨工业大学深圳研究生院,广东深圳518055 [2]深圳市房地产评估发展中心博士后创新基地,广东深圳518040

出　　处：《建筑经济》2016年第5期43-47,共5页Construction Economy

摘　　要：通过对我国建筑业营改增的SWOT分析,指出完善增值税抵扣链是关键路径之一;分析国外的先进做法,提出对我国营改增宜采用单一税率的建议;从精准核算成本帮助增值税进项税额抵扣的角度出发,提出将房地产成本法用于营改增完善增值税抵扣链的新思路,并分析营改增背景下成本法的机遇与挑战,以期为我国建筑业顺利实施营改增提供参考。The paper points out that improving the value added tax deduction chain is the key path by SWOT analysis towards the VAT replacing business tax in construction industry. Then analyzes the advanced practice of VAT replacing business tax in foreign countries,forms the single tax rate suggestion,and proposes the new idea of adopting cost approach of real estate in perfecting VAT deduction chain from the prospective of helping VAT by precisely accounting cost,and analyzes the opportunity and challenge of cost approach under the background of VAT replacing business tax,provides reference for smooth implementation of VAT in construction industry.

关 键 词：建筑业 营业税 增值税 成本估价法 

分 类 号：F407.9[经济管理—产业经济]