增值税计税法与实际计征方式不同易产生的争议问题分析

Analysis of Controversial Issues Easily Arising from the Difference between Value-added Tax Calculation Methods and Actual Levy Methods

我国建筑业自2016年5月1日加入营改增试点范围开始实施增值税以来,围绕工程造价中各类涉税问题引发了不少争议。其中项目造价文件按一般计税法计价,但工程实际按简易法计征,导致结算时建设单位以各种理由抠扣工程款、审计部门以项目存在偷税漏税行为进行取证等的情形,在业界产生了不少纠纷。随着造价人员的不断学习进步、增值税制度的不断改革完善,各类涉税问题的解决方案也在不断更新。文章用实际案例工程,将增值税一般计税与简易计税两种计价法的工程造价组成进行对比,进一步引申对工程造价增值税计税法与实际计征方式不同易产生的几类争议问题进行分析,对当下此类涉税问题引起的造价管理及法律风险提出参考意见。

Since China's construction industry joined the pilot scope of replacing business tax with value-added tax on May 1,2016 and began to implement value-added tax,disputes caused by various tax-related issues in project cost have emerged in an endless stream.Among them,project cost documents are priced according to the general tax calculation method,but the project is actually levied according to the simple method,resulting in situations such as construction units deducting project funds for various reasons during settlement and audit departments collecting evidence on the grounds of tax evasion and tax fraud in the project,which has caused many disputes and disputes in the industry.With the continuous learning and progress of cost engineers and the continuous reform and improvement of the value-added tax system,solutions to various tax-related issues are also constantly updated.This article uses actual case projects to compare the project cost compositions of the two valuation methods of general tax calculation and simple tax calculation for value-added tax,and further extends to analyze several types of controversial issues that are easily generated when the value-added tax calculation method for project cost is different from the actual levy method,and puts forward reference opinions on cost management and legal risks caused by such tax-related issues at present.