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2016年3月23日财政部、国家税务总局发布《关于全面推开营业税改征增值税试点的通知》,明确2016年5月1日起“营改增”全面推开,建筑业也由缴纳营业税改为缴纳增值税。营业税政策下,建设工程项目的投标报价或合同价款已包含税金即营业税,为税内价;但增值税政策下,建设工程项目的工程造价由税前工程造价×(1+11%)得来,为税外价。由于原营业税政策下,建设工程项目的投标报价或合
March 23, 2016 The Ministry of Finance and the State Administration of Taxation issued the “Notice on Pilot Opening of the Business Tax Reform and Levy of Value-added Tax” in an all-round way. It is clear that the “Business Reform and Addition” will be fully opened on May 1, 2016, By paying sales tax to pay VAT. Under the business tax policy, the bidding price or contract price of a construction project already includes taxes, ie business tax and internal tax price. However, under the VAT policy, the construction cost of a construction project is derived from the pre-tax construction cost × (1 + 11%) , For the tax price. As the original business tax policy, the construction project bidding or combined