增值税税率下调对建筑施工项目税负的影响研究——以河南省某办公楼项目为例

Study on the Impact of the Reduction of VAT Rate on the Tax Burden of Construction Projects:Taking an Office Building Project in Henan Province as an Example

2019年3月《政府工作报告》明确了增值税减税的决定,即从4月1日起将制造业等行业16%增值税率下调至13%、交通运输和建筑等行业10%增值税率下调至9%。这是“营改增”实施后的第二次税率下调。本文通过实际案例数据测算出增值税下调对施工项目的税负影响,并进行对比分析。

The March 2019"Government Work Report"clarified the decision on VAT tax reduction,that is,from April 1st,the 16%VAT rate of the manufacturing industry will be lowered to 13%,and the 10%VAT rate of the transportation and construction industries will be lowered to 9%.This is the second tax rate reduction after the implementation of the"Business Tax to Value-Added Tax".This paper calculates the tax impact of the VAT reduction on construction projects through actual case data,and conducts comparative analysis.