基于采购视角的建筑业增值税税收筹划

Tax Planning of VAT in Construction Industry Based on Procurement Perspective

自正式实施“营改增”政策以来,中国建筑业涉及的主体流转税从营业税转化为增值税,对建筑业产生较大的影响。在经营过程中,建筑业通过选择拆分合同项目、选择甲供工程的计税方法、选择物料的供货渠道以及选择劳务用工形式进行采购环节的税收筹划,以减轻整体税负,促进自身可持续发展。

Since the formal implementation of the policy of“Replacing Business Tax with VAT,”the turnover tax in China's construction industry has been transformed from business tax into value-added tax,which has a great impact on the construction industry.In the business process,the construction industry makes procurement tax planning through the choice of split contract projects,selection of tax calculation methods for material supplied by another party,choice of materials supply channels and choice of labor,to reduce the overall tax burden and promote their sustainable long-term development.