“营改增”对公路建安工程造价的影响与对策研究

Study on the Influence of "Replacing Business Tax with VAT" on the Cost of Highway Construction and Installation Project and the Countermeasures

为了消除重复征税、减轻企业负担、促进技术装备升级,国家提出了"营改增"政策。为充分适应"营改增"政策,保障公路建安工程项目投资效益,本文通过对公路建安工程造价的主要组成部分的分析,来探讨"营改增"政策对公路建安工程造价的影响,并提出相应的对策,以防范和化解"营改增"带来的不利影响。

In order to eliminate the repeated taxation, reduce the burden on enterprises and promote the upgrading of technical equipment, the state put forward the ＂Replacing Business Tax with VAT＂ policy. In order to fully meet the policy and ensure the investment benefit of the highway construction and installation project, this paper discusses the influence of the ＂Replacing Business Tax with VAT＂ policy on the construction cost of the highway construction project by analyzing the main components of the highway construction and installation project cost, and proposes corresponding countermeasures to prevent and resolve the adverse effects of the reform.