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随着我国经济水平的发展,我国建筑行业呈现出新的发展趋势,自2016年5月1日起,我国全面推开营改增试点,建筑业作为“营改增”最终扩围的关键行业之一,如何实现软着陆成为各界瞩目的焦点。结合建筑行业的实际特点可以发现,“营改增”实施后建筑行业将不再适用原营业税3%的税率,其课税对象、计税方式以及计税依据都将发生重大变化,这对建筑工程造价将会产生直接的影响,为对营改增后的工程造价产生更加全面的认识,需要对营改增对工程造价的影响展开研究,本文将对其进行分析。
With the development of China’s economy, China’s construction industry has shown a new trend of development. Since May 1, 2016, China has pushed ahead with the reform and increase of camps and the construction industry as the final expansion of “ One of the key industries, how to achieve a soft landing has become the focus of attention from all walks of life. According to the actual characteristics of the construction industry, we can find that the construction industry will no longer be able to apply the 3% tax rate of the original sales tax after the implementation of the ”battalion reform", and its tax object, tax payment method and tax basis will all undergo significant changes. The construction project will have a direct impact on the construction cost. In order to have a more comprehensive understanding of the project cost after the increase of the camp, we should study the impact of the camp reform on the project cost. This article will analyze it.