中小型建筑施工企业如何应对“营改增”带来的税负问题研究

Researches on how to deal the tax burden with “Business tax reform value-added tax” in small and medium-sized construction enterprise

基于营业税改征增值税的政策,文章从中小型施工企业的角度出发,对施工项目的直接费进行剖析,从人工费、材料费和机械费等方面计算销项税和进项税之间抵扣的差异,通过规范和合理获得更多进项税,从而减少企业成本,提高中小型施工企业的竞争力。

Base on the policy of changing business tax to value-added tax,starting from the perspective of small and medium-sized construction enterprises,this paper analyzes the direct costs of construction projects,calculates the difference between output tax and input tax from the aspects of labor cost,material cost and machinery cost,and obtains more input tax through standardization and rationality,so as to reduce enterprise costs and improve the competitiveness of small and medium-sized construction enterprises.