建筑业“营改增”工程计价方式应用策略研究  

Research on the Application Strategy of"Replacing Business Tax with Value Added Tax"in Construction Industry

作　　者：冯均州 Feng Junzhou(Suzhou construction transportation branch of Jiangsu United vocational and Technical College,Suzhou 215008,China)

机构地区：[1]江苏联合职业技术学院苏州建设交通分院,江苏苏州215008

出　　处：《工程造价管理》2021年第1期33-38,共6页Engineering Cost Management

摘　　要：“营改增”后企业仍处于适应阶段,再加上房地产业涉及的上下游行业众多、税种复杂,一些企业出现税负不降反增的现象,这主要是由于技术人员在应用增值税过程中,受传统行业经营模式的影响没有合理获取前端增值税进项发票或者不能合理应用不同计价方式规避税负增加。文章主要从“营改增”后工程计价方式的选择角度,结合具体项目案例分析不同计价方式对增值税税负变化的影响,并通过案例分析应如何采取对应的合同模式和计价策略,进而提出要在综合分析项目执行的具体情况下确定有利于合同主体的计价模式,为企业开展市场经营提供参考方案。After"replacing business tax with value-added tax",enterprises are still in the adaptive stage.In addition,the real estate industry involves many upstream and downstream industries,and the tax types are complex.After the"business tax to VAT"reform,some enterprises have the phenomenon of increasing the tax burden instead of reducing it.In the actual tax operation process,due to the influence of the traditional industry business model,the technicians do not reasonably obtain the front-end value-added tax input or it can not reasonably use different pricing methods to avoid the increase of tax burden.This paper mainly analyzes the impact of different pricing methods on the change of VAT tax burden from the perspective of the selection of project valuation methods after"replacing business tax with value-added tax",and analyzes how to adopt the corresponding contract mode and pricing strategy through the case study,in order to provide a reference for the implementation of the project,it is necessary to provide a reference for the implementation of the project.

关 键 词：营改增 工程造价 工程计价方式 

分 类 号：TU723.3[建筑科学—建筑技术科学]