交通建设项目材料价差调整税金计取  

Study on Tax Calculation of Material Price Gap Adjustment in Transportation Construction Projects

作　　者：莫钧 张帆 陈同生 赖兆平 MO Jun;ZHANG Fan;CHEN Tongsheng;LAI Zhaoping(Shenzhen-Zhongshan Link Management Center,Zhongshan Guangdong China 528400;Guangdong Transportation Engineering Cost Affairs Center,Guangzhou Guangdong China 510199;Guangdong Provincial Communication Group Co.,Ltd.,Guangzhou Guangdong China 510623;Guangdong Provincial Highway Construction Co.,Ltd.,Guangzhou Guangdong China 510623)

机构地区：[1]深中通道管理中心,广东中山528400 [2]广东省交通运输工程造价事务中心,广州510199 [3]广东省交通集团有限公司,广州510623 [4]广东省公路建设有限公司,广州510623

出　　处：《广东公路交通》2022年第6期144-148,共5页Guangdong Highway Communications

摘　　要：许多省市交通建设项目实行材料价差调整。营改增之后,交通行业主管部门发布的指导意见针对材料价差调整的税金计取问题要求在合同中明确,各项目的实际做法也不一。分析了材料价差调整的目标和结果,并指出材料价差调整金额计算所采用的税率和承包人依法纳税(开票)所采用的税率存在的差别。对某工程项目12个合同段进行材料价差调整税金测算,提出材料价差调整应计取材料采购增值税而非建筑服务税的结论,为项目的合同管理及交通运输行业主管部门的政策制(修)订提供参考。The adjustment of material price gap in transportation construction projects has been implemented in many provinces and cities. After replacing business tax with value-added tax, the guidance issued by the competent department of the transportation industry requires that the tax calculation of material price gap adjustment be specified in the contract, and the actual practice of each project has been also different. In this paper, the objectives and results of material price gap adjustment have been analyzed, and the essential gap between the tax rate used for calculating the amount of material price gap adjustment and the tax rate used by the contractor for paying taxes(Invoicing) according to the law has been pointed out. Furthermore, the tax rates of material price gap adjustment for 12 contract sections of a project have been calculated, and conclusion has been drawn that the material purchase value-added tax should be accrued for material price gap adjustment, rather than the construction service tax, which could provide reference for the contract management of the project and the policies of the competent authorities of the transportation industry.

关 键 词：交通 材料价差 调整 税金 

分 类 号：TU723[建筑科学—建筑技术科学]