工程造价在工程造价在“营改增”情况下税金收支平衡的思考

Thoughts on tax payment balance of engineering cost under the condition of 'business tax replacement with value-added tax'

建筑业"营改增"已纳入试点行业范围,势必将直接影响工程造价的构成与形成机制。为了应对税制改革,本文通过营业税、增值税差异比较,阐述了营业税制下税金收支平衡的原理,提出了增值税制下有关税金的几点思考。

Business tax replacement with value which must directly affects the composition and -added tax＇ in construction field has been formation mechanism of engineering cost. ncorporated into the scope of pilot industry, In the paper, differences between business tax and value-added tax are compared in order to deal with tax reform. The principle of tax payment balance under business tax sys- tem is described. Several thoughts on tax under VAT system are proposed.