探讨天津市建筑业“增值税”的调整方法

On the adjustment method of "value-added tax" in Tianjin construction industry

自2016年5月1日起,我国全面施行营业税改征增值税试点[1]。建筑业增值税的计税基数为不含税价格。增值税,以增值额作为计税依据征收,是价外税。增值税的计税方法有两种,分别是一般计税方法和简易计税方法。一般计税方法的应纳税额,是指当期销项税额抵扣当期进项税额后的余额。[5]2016年5月1日“营改增”后,增值税税率又陆续进行了两次调整。建筑业因其本身规模大、工期长等特点,很可能同时跨越两种或多种税率时间段。截至目前,增值税税率(简易计税法税率、一般计税法税率)在不同的时间段、不同的工程背景下可能会有5种不同的组合。计税方法和增值税税率的选择直接影响工程造价。如何正确选择计税方法和增值税税率,通过分别举例说明文章认为,建筑业增值税调整原则为遵守合同约定,尊重事实分阶段按实调整,便于计量。

Since May 1, 2016, China has comprehensively implemented the pilot project of changing business tax into VAT .The tax base of VAT in construction industry is tax-free price. VAT, which is levied on the basis of the value added as a tax, is an extra-price tax. The tax method of value-added tax includes general tax method and simple tax method. The amount of tax payable in the general taxation method refers to the balance after the current output tax amount is deducted from the current input tax amount. After the increase on May 1, 2016, the VAT tax rate has been adjusted twice. The construction industry is likely to span two or more tax periods at the same time due to its large scale and long construction period. So far, the VAT tax rate(simple tax rate, general tax rate) may have five different combinations in different time periods and different engineering contexts. The choice of tax method and VAT tax rate directly affects the project cost. How to choose the tax method and VAT tax rate correctly, this article illustrates separately. It is concluded that the principle of VAT adjustment in construction industry is to comply with the contract agreement and to respect the facts in stages and adjust according to actual conditions, so as to facilitate measurement.