施工企业增值税税负临界点的计算与应用

The Calculation and Application of the Critical Point of Value Added Tax in Construction Enterprises

根据营改增后国家有关部门的最新政策及规定,引入税负率、税负临界点的概念,给出项目税负临界点的推导过程及计算公式。在此基础上,针对施工企业甲供项目的计税方法选取,提供有利的定量解决方案,希望为施工企业在合同谈判及签订过程的计税方法选择提供参考。

According to the latest policies and regulations of the relevant departments of the country after the business tax reform VAT, the paper introduces the concept of tax rate and tax threshold, provides the derivation process and calculation formula of the critical point of project tax. On the basis, puts forward the quantitative solution for the construction enterprises to select the favorable tax method in the situation of armor for materials, provides reference for construction enterprises in contract negotiation and the signing process of tax method selection.