浅析福建省建筑业“营改增”工程计价依据调整的思路与方法

Analysis of The Adjustment on The Engineering Cost System in Fujian Province Construction Industry after “tax change VAT”

文章主要探讨了建筑业实施"营改增"对原有福建省建设工程计价体系的影响,从解析"营改增"前后两种税制下工程计价的区别入手,探讨了福建省建筑业"营改增"调整工程计价依据的思路与方法,以便业界更好理解和执行新的计价依据实施办法。

This paper mainly discusses the influence on the original engineering cost system of Fujian contruction industry after the＂ tax change VAT＂. From the analysis of the engineering cost system difference between business tax and the VAT , this paper propose the idea and method of the engineering cost system on the basis of the VAT , so that the industry can better understand and perform the new policy.