摘要
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。
From2016, May 1 the pilot work of replacing business tax with value-added tax is comprehensively sped nationwide. Architecture industry, included in the pilot work, will pay value-added tax instead of business tax. For a long time calculation and imposition methods are used in architecture industry. However, in the pilot work, the tax calculation methods in project construction cost will change without any doubt. The paper focuses on the discussion of the influence of replacing business tax with value-added tax in architecture industry on tax calculation methods in project construction cost and the ways that architecture industry deals with the problem.
出处
《泸州职业技术学院学报》
2016年第4期47-49,61,共4页
Journal of Luzhou Vocational Technical College
关键词
建筑业
营改增
建筑工程计价
计税方法
architecture industry
replacing business tax with value-added tax
project construction cost
tax calculation method
