简论“营改增”对工程造价的影响

Change in Tax and Its Impact on Project Cost

自2016年5月1日"营改增"之后,税额的计算方法和计算基础发生了变化,由原先的价内税,全额征税,变为了价外税,差额征税,这造成了工程造价的计税方式和计价规则发生了很大的变化。增值税实行"价税分离",需要在组价的时候计算各构成要素的不含税价格和进项税额,以满足增值税的计算要求。

May 1, 2016, after the change from the business tax to the VAT, the tax calculation method and bases have changed as well, from the original full tax included in the calculated prices, to the balance tax excluded from the calculated prices. The change in the taxes has caused application of different methods and rules for calculation of the prices and taxes. In calculating the value-added tax which is separated from the prices, it is necessary to calculate the tax-excluded prices and the input taxes for each individual component element when composing the prices, in order to meet the requirement for the calculation of the value added tax.