“营改增”后各税率要素在不含税工程造价中的极限比重及其应用

Research on the Limit Proportion of Each Tax Factor in Tax Free Engineering Cost and Its Application after “Business Tax Replaced by Value-added Tax”

针对营改增后建筑业企业五档进项税,提出进项税加权税率构成,并提出各税率要素极限比重的测算思路,并以0%税率要素条件为例分析具体计算过程。在此基础上,分析甲供材料种类选择策略,并站在发包人的角度提供建议,以期节约建设投资。

Based on the five level of input tax of construction enterprises after business tax replaced by valueadded tax,this paper proposes the compositions of the weighted rate of input tax,and puts forward the calculation ideas for limit proportion of each tax factor. Taking the rate of 0% element as an example,analyzes the specific calculation process. Based on this,analyzes material selection strategies of self-supplying material,provides suggestions for the contractors to save construction investment.