土地整治项目营改增前后预算费用研究

Study on Budget Costs Before and After Changing Business Tax to Value-Added Tax of Land Consolidation Project

以具体土地整治项目为实例,对其营改增前后预算费用进行分析。结果表明,营改增后预算总投资、工程施工费和平均投资均增加。土地平整工程和其他工程预算减少,灌溉与排水工程和田间道路工程预算增加。工程施工费单价中,直接费和材料价差减少,间接费、利润和税金也发生变化。整个项目税金增加率较高,利润稍减。

In this paper,taking the specific land consolidation project as an exmple,the budget costs before and after changing business tax tovalue-added tax were analyzed.The results showed that after changing business tax to value-added tax,the total investment costs,engineeringconstruction costs and average investment increased. Land levelling engineering and other budget costs decreased,but budget costs of irrigation anddrainage engineering and farmland road engineering increased.The unit price of engineering construction costs,direct cost and material price differencedecreased,indirect cost,profit and tax also changed.The rate of tax rise in the overall project was higher,profit decreased slightly.