基于“营改增”政策视角下的高校基建项目造价影响分析

Analysis on the Cost Impact of University Infrastructure Projects from the Perspective of "Replacing Business Tax with Value-added Tax"

本文结合我国近几年"营改增"政策执行的实际情况,以高校不同类别的建设工程项目为例,在"营改增"政策影响下,为保障高校基建项目建设顺利实施,就如何利用政策红利降低税负及节约工程成本提出相应对策:成立具有建筑劳务资质等级的劳务公司、施工机械设备尽量选择设备加人员的租赁方式、通过材料费临界点的对比合理抵扣进项税。经过上述方案实施,得出只要合理进行进项税的抵扣,企业税负是降低的,"营改增"政策利大于弊的结论。

Combined with the actual situation of the implementation of the "replacing business tax with value-added tax" policy in China in recent years,taking different types of construction projects in colleges and universities as an example,under the influence of the "replacing business tax with value-added tax" policy,this paper puts forward corresponding countermeasures on how to use the policy dividend to reduce the tax burden and save the project cost:establishing a labor company with construction labor qualification.The leasing mode of equipment plus personnel shall be selected as far as possible for the construction machinery and equipment,and the input tax shall be reasonably deducted through the comparison of the critical point of material cost.After the implementation of the above scheme,it is concluded that as long as the input tax deduction is reasonable,the enterprise tax burden will be reduced,and the advantages of the "replacing business tax with value-added tax" policy outweigh the disadvantages.