小微建筑施工企业工程造价税费问题探讨

Discussion on Project Cost Taxes and Fees of Small and Micro Building Construction Enterprises

目前,越来越多的小微企业参与到经济建设的各行各业。在建设领域,小微企业施工的工程,因施工主体可能是小规模纳税人,其工程造价会涉及简易计税法。实务操作中简易计税法和一般计税法之间税费计取的差别和与此相关的招标投标及结算中的其他原因,对小微企业构成不利竞争。文章通过用造价软件对不同类型工程内容进行计费,对比综合单价计价下清单单价和工程总价的变化,分析实务操作中两种计价法对小微企业利润的影响程度,发现符合条件的小微企业面临的造价难题,同时对解决问题的思路提出意见,启示决策者制定合理的规则,以改善目前业界政策环境,保持公平竞争氛围,从而推进小微企业发展愿景的实现。

More and more small and micro enterprises participate in all walks of life in economic construction.The project cost of these enterprises in the construction field may involve the simple tax law because the construction subject may be small-scale taxpayers.In practice,the difference between the simple tax law and the general tax law and other related reasons in bidding and settlement constitute adverse competition for them.By using cost software to charge different types of engineering contents,this paper compares the changes of the list unit price and the total project price under the comprehensive unit price valuation,analyzes the extent of the impact of the two pricing methods on the profits of small and micro enterprises in the practical operation,and finds and points out the cost problems faced by qualified small and micro enterprises.At the same time,suggestions on how to solve the problem are put forward,which enlighten decision makers to formulate reasonable rules to improve the current construction industry environment and maintain a fair competition atmosphere,so as to promote the realization of the national vision of promoting the development of small and micro enterprises.