“营改增”对建筑企业结算的影响及对策研究

Research of the influence of‘business tax replacement with value-added tax'on construction enterprise settlement and countermeasures

本文通过分析"营改增"后施工企业结算的普遍性问题和特殊性问题,指出"营改增"对施工企业税负的六大影响、阐述了"营改增"后企业结算遇到的规费结算、不平衡报价结算、以审计结果作为建设工程竣工结算3个特殊性问题;进而分析了"营改增"计价的外界线划分、"营改增"对施工企业税负产生的重大影响。文章提出了"树立增值税意识,细化合同管理;分类施策,把好供应商选择关;规范发票管理,依法抵扣税额;加强内部管理,扎实开展企业管理费抵扣工作;健全制度机制,强化分包管理;注重结算资料的整理收集;规范劳动用工管理;积极做好人员培训"8大应对措施。文章认为,在"营改增"税制政策下,建筑施工企业在结算工作中,除了注重结算的技术性问题,更多的要注意保管和收集已经取得的增值税票据进项抵扣,选择优质材料供应商,及时转变经营方式。

In the paper, six major influences of business tax replacement with value-added tax＇？ on construction enterprise tax are proposed through analyzing the universality and particularity of construction enterprise settlement after business tax replacement with value-added tax＇. Three special problems of fee settlement, unbalanced quotation settlement and audit result as the construction project completion settlement encountered in enterprise settlement after business tax replacement with value-added tax＇？are de- scribed, thereby analyzing the external line division of ＇business tax replacement with value-added tax＇ ？pricing and the major influ- ence of business tax replacement with value-added tax＇？on construction enterprise tax. In the paper, eight corresponding measures are proposed, namely ＇establishing the consciousness of value added tax, and refining contract management; implementing strate- gies according to categories, and controlling supplier selection; standardizing invoice management and deducing tax according to law; reinforcing internal management and carrying out enterprise management fee offset firmly; perfecting system institution and strengthening subcontracting management; focusing on sorting and collection of settlement data; regulating labor management; doing well in personnel training actively＇. It is obvious in the paper that building construction enterprises not only should focus on technical problems of settlement, but also should pay attention to maintenance and collection of obtained VAT bill income deduction during set- tlement under the tax policy of ＇business tax replacement with value-added tax＇. High-quality material suppliers should be selected, and the operation mode should be changed timely.