税率调整对工程款拨付问题的研究

Research on the Issue of Tax Rate Adjustment on Project Funds Allocation

自2016年5月1日全面实施营业税改增值税以来,建筑业的增值税税率已发生多次调整。重大建设工程项目施工周期一般较长,施工过程中容易遇到税率调整的情况,会造成项目最终结算价格与合同约定价格存在差异。基于此,以某道路建设(改造)工程项目为例。在此工程项目施工阶段中,税率经过2次调整。为积极响应国家政策,同时避免造成发承包双方结算争议扯皮、偷税漏税,以理论与实际结合的方式,在工程项目实施阶段,对工程款拨付进行税差的合理调整,在使发承包双方满意的同时,建立和维持了良好的建筑市场秩序。

Since the full implementation of replacing business tax with VAT on May 1,2016,the VAT rate of the construction industry has been adjusted many times.The construction period of major construction projects is generally long,and it is easy to encounter tax rate adjustment during the construction process,which will inevitably lead to differences between the final settlement price of the project and the price agreed in the contract.Based on this,taking a road construction(reconstruction)project as an example,in the construction phase of this project,the tax rate has been adjusted twice.In order to actively respond to the national policy and avoid disputes in settlement between the Employer and the Contractor,tax evasion and tax evasion,this paper,in the way of combining theory with practice,makes reasonable adjustments to the tax difference of the project fund allocation during the implementation phase of the project,so as to satisfy both the Employer and the Contractor,We have established and maintained a good order in the construction market.