对建筑业“营改增”若干关键问题的研究

Research on the Key Issues of Tax Reform of Construction Industry

随着建筑业营业税改征增值税试点工作的临近,税改问题引起越来越多的关注。在对营业税和增值税税负进行理论分析的基础上,指出影响建筑业税负的因素除税率外,还包括进项税率以及可抵扣成本占不含税销售额的比例,进而提出影响建筑业税改的三个关键问题:人工成本、商混及地材、甲供材料。最后针对上述问题提出政策建议。

As the transformation pilot work from business tax to value added tax for the construction industry approaches,tax reform attracts more and more attention. Based on theoretical analysis of tax burden of business tax and value added tax,the paper indicates the factors which influence the tax burden of the construction industry,not only the tax rate,but also input tax rate and the proportion of deductible cost of sales excluding tax. Then discuss three key issues which influence tax reform,labor cost,concrete and the floor materials,material supplied by the owner. Finally, provides corresponding policy advice.