建筑业增值税税率调整对项目结算的影响

The Effect of Adjustment of VAT Rate of Construction Industry on Project Settlement

在国家降税的大背景下,如何理解增值税的内涵及降税对承发包双方所产生的影响。通过案例分析,阐述“营改增”内涵及对项目结算的影响,并提出从合约与企业竞争的角度应对建筑业增值税税率的调整。

Under the background of national tax reduction, how to understand the connotation of value-added tax and the impact of tax reduction on both contracting parties? Through case analysis, this paper expounds the connotation of "replacing business tax with value- added tax" and its impact on project settlement, and proposes to adjust the VAT rate of construction industry from the perspective of contract and enterprise competition.