浅析营改增“甲供材”对施工单位税务影响

Analysis of the Impact of Operation Reform and Increasing “A Supply of Materials” on the Taxation of Construction Units

营改增后，施工企业的税种、税率都有变化。根据“营改增”试点及发展趋势，从营业税，增值税角度出发，指出建筑乙方需考虑纳税筹划，如果处理不当将面临的涉税风险，并提出相应的处理的意见和思路。对于营改增以前的老工程项目，可以采用简易计税，营改增的影响较小。而营改增后的项目，与甲方签订包工包料合同，还是“甲供材”合同，牵涉税务问题较多，直接关系到施工单位最终的经济效益。目前营改增的实施已经全面实行，同时在建筑业“甲供材”的背景下，通过对比分析实施营改增前后，对“甲供材”建筑合同计税方式的变化，以税负平衡为分析工具，定量分析“甲供材”对建筑业税负的影响。

After the VAT reform is increased, the taxes and rates of construction enterprises vary. Accord- ing to the experimental and development trend of＂camp change increase＂ and current construction industry, the paper analyzes the existence of＂a supply contract＂ construction contract, from the business tax and value-added tax perspective, pointed out that building B to consider tax planning, if not properly dealt with the tax risk, And put forward corresponding opinions and ideas for handling. For the old project before the camp reform, simple tax can be used, the impact of battalion reform is smaller. However, the project after the increase of battalion in- creases, the contractor contracting with the employer or the contract of＂a supplier of timber＂ involves more tax issues and directly affects the ultimate economic benefits of the contractor. At present, under the background of ＂a material supply＂ in the construction industry, through comparative analysis before and after the implementa- tion of the reform, the tax burden on the construction contract of＂A material supply and demand＂ For the analysis of tools, quantitative analysis of the ＂A material＂ on the tax burden on the construction industry