“营改增”后建筑工程计价方法及依据反思

发布时间：2018-03-14 09:25

本文选题：建筑业增值税　切入点：工程计价规则　出处：《财会月刊》2017年19期 　论文类型：期刊论文

【摘要】：2016年5月,建筑行业普遍实施增值税后,工程承发包合同双方就工程价格问题产生大量纠纷,集中体现在工程价格不变或微增的情况下,企业税负更加严重,但国家税务部门实际征收的税额并未增加。产生这种问题的根本原因是建设主管部门增值税计价规则调整文件存在缺陷。根据价格理论,系统论证现有计价规则数学模型的可证伪性,揭示增值税下建设工程价格的重要约束条件是建筑企业税务管理水平。在此基础上,引入税务管理水平指标,用来制定符合增值税政策的计价规则。并以郑州市住房与建设委员会定额站收集实际项目的结算数据,计算"营改增"前后项目收入与缴纳税额均不变情况下,建筑企业的税务管理水平的临界值。
[Abstract]:In May 2016, after the general implementation of VAT in the construction industry, there were a large number of disputes between the two parties in the contract of engineering contracting on the issue of project price, which mainly reflected in the situation that the project price remained unchanged or slightly increased, and the tax burden on the enterprise became more serious. However, the amount of tax actually collected by the state tax authorities has not increased. The root cause of this problem is the defects in the adjustment documents of the value-added tax valuation rules of the construction authorities. This paper systematically demonstrates the perjury of the existing mathematical model of valuation rules, and reveals that the important constraint condition of construction project price under VAT is the level of tax administration of construction enterprises. On this basis, the index of tax management level is introduced. It is used to formulate valuation rules that conform to the value-added tax policy, and to collect the settlement data of actual projects at the quota station of the housing and construction committee of Zhengzhou, so as to calculate the project income and the amount of tax paid before and after the "business transformation and increase" remain unchanged. The critical value of the tax administration level of the construction enterprise.
【作者单位】：郑州航空工业管理学院;河南联创造价咨询有限公司;郑州市住房与建设委员会定额站;
【分类号】：F812.42;TU723.3

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