摘要
全面推开营业税改征增值税对建筑行业的影响是巨大的,其中对建筑行业总体税负的影响尤其得到各方关注。本文从我国建筑行业4家特大型公司公开信息中附加税缴纳情况对建筑施工企业实际税负率进行测算,分析"营改增"及减税后企业实际税负情况,并对2019年国家再次实施减税政策后建筑业税负率进行预测,以探究"营改增"及减税的效果;同时,分别从投资人、施工企业的角度对增值税价值链和投资控制进行分析,以有助于对建设项目投资的控制和建筑行业的发展。
The change from business tax to value-added tax has a huge impact on the construction industry,and the impact on the overall tax burden of the construction industry has been particularly concerned. The actual tax burden rate of construction enterprises is calculated from the additional tax payment situation in the public information of four super-large companies in China ’s construction industry. The actual tax burden situation afer replacing business tax with value-added tax and reducing tax is analyzed. And the tax burden rate of construction industry is forecasted after the tax reduction policy implemented again in2019. Meanwhile,the value chain of value-added tax and investment control are analyzed respectively from the perspectives of investors and construction enterprises,so as to help control the investment of construction projects and the development of the construction industry.
出处
《铁路工程技术与经济》
2019年第6期1-4,共4页
Railway Engineering Technology and Economy
关键词
营改增
减税
附加税
税负率
Replace business tax with value-added tax VAT
Tax reduction
Additional tax
Tax bearing rate
