摘要
国家已将建筑业纳入营业税改征增值税试点范围,文章针对两种税制模式下工程造价确立的差异化进行了分析,并且探讨了在增值税计税模式下建筑工程计价方式和造价确立具体应该有哪些调整措施,期望能够为"营改增"后建筑行业相关部门的种种应对措施和决策提供部分理论参考。
The construction industry has been taken into the business tax VAT pilot. This paper analyzes the differences of the construction cost estab- lishment under the two kinds of tax systems, and discusses the specific adjustment measures for construction valuation and cost establishment under value-added tax system. It hopes to offer some theoretical references for relevant departments.
出处
《重庆建筑》
2016年第7期23-25,共3页
Chongqing Architecture
关键词
营业税模式
增值税模式
建设工程
造价确立
business tax model
value-added tax model
construction project
cost establishment
