谈“营改增”后计价变化及对建筑行业的影响

Discussion on the change of the valuation after the “camp changed to increase” and its influence on the construction industry

分析了国家营业税改增值税办法在建筑业、房地产业的影响和作用,从"营改增"计税办法进行论述,在对"营改增"计税办法的推行研究中,对工程造价也有了较大的变化。山西作为此次范围的试点之一,更应该明确相较之前的普通营业税计价办法有着至关重要的认识。

This paper analyzes the role of the state and the influence of value added tax measures in the construction industry,the real estate industry,discusses from replacing business tax with＂Value-Added Tax（ VAT） ＂tax measures,in the research on implementation of replacing business tax with＂Value-Added Tax（ VAT） ＂tax approach,the project cost has been changed a lot. As one of the pilot projects in this area,Shanxi should be more clear than before the general business tax valuation method has a crucial understanding.