“营改增”对建安工程造价的影响

Construction and Installation Cost Impact Caused by Business Tax to Value Added Tax

“营改增”是我国深化财税体制改革、推进经济结构和产业转型的“重头戏”。文章从全行业“营改增”的角毖出发，分析建筑业实施“营改增”后对工程造价的影响。首先，在分析营业税与增值税这两种税制的征税范围、税率和计税方式的区别的基础上，建立“营改增”前后造价计算模型；其次，通过造价计算模型分析造价“增减”平衡点，研究建筑业“营改增”后建安工程造价的变化并通过实例进行验证；最后，根据“增减”幅度大小为建筑企业应对全行业“营改增”提出相应的建议。

Business tax to value added tax conversion is a key program to further reform the financial and taxing system and improve the economic as well as industry structure. The construction industry has been required to apply the program starting from May 1st, 2016. To help people understand the tax conversion program, this article firstly explains the difference between the business tax and value added tax in terms of the scope, rate, calculation method and the calculation model of the construction and installation cost before and after applying the tax conversion is set up. Secondly, the balance point of the increase/decrease rate for the construction is analyzed through the calculation model of the construction cost, and then the changes of construction and installation cost after the application of the tax conversion in construction industry are analyzed and proved with examples. Finally, based on the proper rate of increase/decrease, corresponding solutions for construction enterprises to embrace the tax conversion program are put forward