浅析“营改增”对建筑工程项目的影响

Analysis of " Business Tax Replaced by Value-added Tax" Policy's Impact on Construction Project

"营改增"是完善税制结构的重要措施,其顺利实施对建筑行业也有着重要的积极意义:可有效解决重复征税,有利于技术改造和设备更新,有助于提升专业能力。但是,由于"甲供材"、零星材料、人工费、租赁费、材料费等问题,实际税负与理想状态差别较大,积极意义也大打折扣。对此,企业可选择恰当时机适时更新固定资产,提高现代化水平,进而提升企业的核心竞争力;抓住机遇结合实际进行有效的税收筹划,尽可能降低税负,积极参与长线或短线投资,进一步提升盈利能力。

' Business Tax Replaced by Value-added Tax' policy is one of the important measures in perfecting the tax system structure, the smooth implementation of this policy also has an important positive significance for the construction industry: namely effectively solving the double taxation problem, being conducive to the technological transformation and equipment renewal, and helpful to improve professional ability. However, due to such problems as ' providing material by owner', sporadic materials, labor costs, rental fees, cost of raw materials and etc., there used to be a greater difference between the actual tax burden and ideal state, and the positive significance of this policy could not be fully played. As for this, the enterprise can choose appropriate time to update the fixed assets, improve the level of modernization, and then raise the core competitiveness of the enterprise; at the same time seize the opportunity and combine with reality to conduct effective tax planning, reduce tax burden as far as possible, actively participate in the long term or short term investment, so as to further enhance the profitability.