“营改增”对工程计价及相关行业的影响与分析

Influence of 'replacing the business tax with a value-added tax' on project valuation and related industries and analysis

本文通过定量分析方法,对增值税的影响因素,数额大小、变化规律等进行了深入分析,笔者认为相比于营业税,增值税下的应纳税额是随着进项税额的不同而变化的,通过精确计算和科学管理,合理选择计税模式,可以实现均衡扣税,达到合理减税的目的。

In the paper, the influence factors of value added tax, amount size, change rule, etc. are deeply analyzed through the quan- titative analysis method. The author believes that value-added tax payable is changed with difference of the input tax amount com- pared with business tax. Tax calculation mode can be rationally selected through precise calculation and scientific management, thereby realizing balanced tax deduction and reaching the purpose of rational tax reduction.