建筑业“营改增”的工程计价应对探讨

Discussion about Project Valuation of ＇Replacement of the Business Tax with a Value-added Tax＇ in the Building Industry

建筑业“营改增”是建筑行业的一件大事，是正确贯彻落实党中央国务院关于“税制改革”的重要方针政策，为了满足建筑业营改增后适应工程造价计价的需要，如何应对是当务之急。本文通过分析营业税和增值税的区别、现行建筑业营业税的现状以及存在的问题，探讨了应对“营改增”的方法。

‘replacement of the business tax with a value-added tax＇ is a great event in the building industry. It is an important policy for correctly implementing and executing ＇tax reform system＇ of CPC central committee under the state council. Response is emergent in order to meet the demand of adapting to project cost pricing in building industry after ＇replacement of the business tax with a val- ue-added tax＇. In the paper, differences between business tax and value-added tax, current status and problems of building industry business tax are analyzed. Method of dealing with ＇replacement of the business tax with value-added tax＇ is discussed.