浅析营改增对公路工程造价的影响

A Brief Analysis of the Impact on Highway Engineering Cost by Replacing Business Tax with Value-added Tax

国家为了降低各个行业在社会经济不断发展背景下的税负压力,针对性的制定了“营改增”政策,该政策的实行对于我国各个行业的经济发展起到了一定的促进作用,公路工程造价受到这一政策影响较大。当前“营改增”政策在公路施工企业内部实施的过程中使企业迎来机遇的同时也带来了一定的挑战。作者站在所从事的公路工程造价的角度着眼对“营改增”政策进行分析,论述该政策在实施过程中对公路工程造价控制带来的影响,希望通过本文的论述能够在一定程度上为推动公路工程造价工作的创新和发展提供理论依据。

To reduce the tax burden for all industries at the new economy era, the Central Government started to implement the new tax policy of “Replacing Business tax with Value-added Tax”. The new tax policy has benefited the various industries. Thereof, it has a big impact on highway engineering cost, which brings along opportunity and challenge to the highway engineering construction companies. The author attempts to have an analysis of the new tax policy impact from the perspective of highway engineering cost, in the hope that it can, to some degree, contribute to the renovation and development of highway engineering cost work.