“营改增”对工程造价的影响及对策浅述

The Influence of "Changing Business Tax with VAT" on Project Cost and Its Countermeasures

我国原来"两税合一"的税收制度已经无法适应目前的国情,因此,提出了符合现阶段经济发展的"营改增"税收整改方式。论文对"营改增"税收政策进行了简要介绍,总结了"营改增"对建筑业的工程造价的影响,并针对性地提出了积极应对"营改增"的具体措施,以供参考。

The original tax system of ＂integrating two taxes into one＂ cannot adapt to China＇s national conditions, therefore, the new tax system ofchangingbusinesstax into VAT ispresented, which isin line with current economic development. Thispaper brieflyintroduces the tax system of changing business tax with VAT, summarizes the influence of replacing business tax with value-added tax on building industry engineeringcost, and presentsthe concrete measuresto respond actively, for reference.