营业税改增值税对高速公路工程造价的影响程度分析

Analysis of the Influence on the VAT Reform for the Expressway Engineering Cost

为了解和掌握营改增对高速公路工程造价的影响程度及变化幅度,通过选取平原、丘陵、山区三个片区9个高速公路项目,按照交通运输部办公厅印发的《公路工程营业税改征增值税计价依据调整方案》,结合同望造价测算软件和高速公路所在省份的补充规定,进行了2007年定额营改增测算,并研究对比了测算结果,获取了营改增对高速公路工程造价的影响程度及变化幅度范围,同时根据影响程度分析了具体的变化原因。研究结果表明:营改增实施后高速公路项目总造价变化范围为-2.84%~0.19%,平均变化幅度为-0.49%,建筑安装工程费变化约-3.1%~0.27%,独立大桥项目影响幅度稍大,为-2.8%左右。人工费占比较高、材料和机械费占比少的高速公路项目,抵扣较少,通常造价出现小幅上涨的现象;材料和机械费占比较高且材料费中可抵扣较高的高速公路项目,造价下降幅度较大。

In order to learn the effect extent and change scope of business tax changing to the VAT on expressway project cost, in this paper 9 expressway projects respectively in plain, hilly and mountainous areas are selected, in accordance with Adjustment Scheme of Valuation Basis of Business Tax Change to the VAT on Highway Engineering issued by the general office of the Ministry of Transport, through the software of measure Toone＇s cost, combining supplementary provisions of the local provinces, business tax changing to the VAT is measured and calculated based on 2007 quota, and the results of measure are compared, the effect extent and replacing range of business tax change to the VAT on expressway engineering are obtained, and the change of specific reasons is analyzed according to influence degree. The results show that： after the VAT Reform, the change range of total cost of expressway project is --2.84% -0.19%, the average change rate is -0.49%, construction and installation costs change range is -3.1%-0.27%, independent major bridge project influence is slightly larger, about -2.8% . The cost of expressway that labor cost accounts for higher, materials and machinery cost accounts for lower, has a slight rise. The cost of expressway that materials and machinery cost accounts for higher has a considerable decrease.