营改增对总承包项目税负影响及应税对策分析  

Analysis on the tax impact of VAT upon general contracting project and taxable measures

作　　者：陈文 李莹璐 马赫 Chen Wen;Li Yinglu;Ma He(General Institute of Water Resources and Hydropower Planning and Design Ltd.,Beijing 100032,China;Beijing Urban Construction Survey and Design Research Co.,Ltd.,Beijing 100000,China;State Grid New Source Holdings Ltd.,Beijing 100032,China)

机构地区：[1]水电水利规划设计总院有限公司,北京100032 [2]北京城建勘测设计研究院有限责任公司,北京100020 [3]国网新源控股有限公司,北京100032

出　　处：《山西建筑》2022年第24期184-187,共4页Shanxi Architecture

摘　　要：分析营改增后计价体系和纳税模式的变化、不同采购和分包模式的税负差异、应税时间等因素对工程总承包项目税负的影响。通过加强项目前期税负测算、优化分标采购方案、优化材料供应商及劳务分包商的选择等分析,提出了进项税额分析及获取对策。从预付款提前开票纳税、每期结算抵扣发票不足或不及时等问题角度进行了项目纳税进度筹划研究,有利于营改增环境下总承包项目减轻税负、优化项目的管理。The thesis analyzes the impact of VAT factors upon general contracting projects,which includes the changes in the pricing system and taxation mode,the differences in tax liabilities of different procurement and subcontracting modes,the timing of diet and other factors.Through analyzing a series of measures adopted,such as enhancing pre-project tax liability measurement,optimizing sub-bid procurement scheme,promoting the selection of material suppliers and labour subcontractors,etc.,it proposes input tax amount analysis and acquisition countermeasures.It carries out research on the project tax progress planning in light of problems including advancing payment invoicing for taxation,insufficient and untimely invoices for each period of settlement,which will be good for reducing tax burden and optimizing the project management for general contracting projects under the background of VAT.

关 键 词：营改增 总承包项目 税负影响 应税对策 

分 类 号：TU723.3[建筑科学—建筑技术科学]