“公路工程营业税改增值税计价依据调整方案”在造价编制中的应用

Application of " Adjustment Scheme for Pricing Basis of Business Tax Reform of Highway Engineering to Added- Value Tax" in Construction Cost Compilation

为适应国家税制改革要求,建筑业自2016年5月1日起纳入营业税改征增值税试点范围的规定,对公路工程营业税改增值税编制工程造价过程中的变化内容进行分析,提出了需注意的问题,旨在为编制公路工程造价人员提供借鉴。

In order to ad ap t to national tax reform req u irem en t, accord in g to the stipulation that the construction industry begin s to bring b u sin e ss tax reform to ad d ed - valu e tax into the pilot range on May 1 , 2 0 1 6 ,the an aly sis on changing contents during the p rocedure o f construction cost com pilation o f b u sin e ss tax reform ofhighw ay engineerin g to ad d ed - valu e tax is m a d e , an d problem s needin g attention are put forw ard , so a s to provide reference for person n el who com pile highw ay engineerin g construction cost.