“营改增”对劳务分包问题的影响及对策研究

The Influence of“Business Tax Reform Value-Added Tax”on the Subcontracting Issues

“营改增”税制的推行给建筑业带来巨大的影响,从施工方企业视角出发,研究“营改增”对工程项目中劳务分包问题的影响。通过文献分析、理论集成等定量方法来测算不同税率下利润相等时的临界点,然后对测算情况进行比较并对建筑业进行SWOT分析,并根据比较结果和大量参考文献提出针对营改增后的企业管理方法及劳务分包管理对策。

The implementation of“business tax reform value-Added tax”tax system has brought a huge impact on the construction industry,this paper mainly studies the impact of“business tax reform value-added tax”on the subcontracting issues.Firstly,literature analysis,theoretical integration and other methods are used to calculate the critical point of profit equality under different tax rates.Then compare the calculation situation and carry on SWOT analysis to the construction industry,according to the comparison results and a large number of references is proposed in view of the camp to increase after the enterprise management method and the subcontracting management countermeasures.