浅析“营改增”对工程造价的影响——以山东银座集团为例

A brief analysis of the impact of “to replace the business tax with a value-added tax”on the project cost

营业税改征增值税势在必行,在当前环境下对建筑行业和造价领域都产生了巨大影响,直接改变了建设项目实施的不同阶段计价和计税的程序与结果。以'营改增'为主线,先介绍了营业税和增值税的区别与联系,又解释了'营改增'的含义以及这一改革实施的目的和意义,接着讨论了'营改增'对建筑行业的影响,并且重点分析了对工程造价领域原有价税体系的改变。旨在为以后的相关工作与学习提供指导。

To replace the business tax with a value-added tax is imperative. In the current environment, this reform have had a tremendous impact of the construction industry and the project cost field, and directly changed the procedures and results of valuation and taxation in the different stages of construction project. In the main line of "to replace the business tax with a value-added tax", the article firstly introduced the differences and connections between the sales tax and VAT, and then explains the implementation of "to replace the business tax with a value-added tax" as well as the purpose and significance of this reform. Followed by that, the impact of the construction industry on the reform is discussed, and focuses on changes to the original system of ad valorem tax in the area of project cost. The article aims to provide guidance for the related work and learning in the future.