营改增对水利工程造价的影响及对策

Influence of the Change from Business Tax to Value-added Tax on the Hydraulic Project Cost and Countermeasure

2016年5月1日起建筑业开始全面实施"营改增"。从原来的营业税到增值税的变化不仅仅只是税制的改变,对工程造价也产生了深远影响。文中从水利工程造价的概念入手,着重分析了营改增后对水利工程造价的影响,并积极探索了水利工程获得最佳经济效益和社会效益的方法,以促进水利工程健康发展。

The change from business tax to value added tax has been conducted all-sidedly in construction industry since May first,2016,which is not only a change of the tax system,but also makes a far-reaching influence on the hydraulic project cost. Starting from the concept of the hydraulic project cost,the paper emphatically analyzes the influence of the change from business tax to value-added tax on the hydraulic project cost,and positively probes into the method to obtain the optimum economic benefit and societal benefit,so as to promote the healthy development of the hydraulic project.