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选择的目的在于实现价值最大化,对于增值税与营业税的选择亦在于实现社会综合价值最大化。对于建筑业而言,“营改增”的全面化使其须舍弃营业税纳税习惯,转向新的增值税领域,该转变不仅局限于政策的要求,亦是政策为其减少纳税负担做出的优化选择。机会成本从各方案所含价值方面体现了选择的优劣,本文从“营改增”过程中所涉及机会成本的角度,从税收优惠与征收管理两个个方面,分析建筑业实行营业税与增值税所对应的机会成本,从而得出建筑业实行增值税的机会成本比实行营业税的机会成本小,实行增值税具有重要意义的结论。
The purpose of choice is to maximize the value of the choice of value-added tax and business tax is also to achieve maximum social value. For the construction industry, the comprehensive reform of the “tax reform” made it necessary to abandon business tax taxpaying habits and shift to the field of new value-added tax. This shift is not limited to policy requirements but is also made through policies to reduce its tax burden The optimal choice. The opportunity cost reflects the advantages and disadvantages of the choices in terms of the value contained in each program. From the perspective of the opportunity cost involved in the process of “VAT reform ”, from the perspective of tax incentives and collection management, this article analyzes the implementation of business tax And the opportunity cost of VAT, so as to draw the conclusion that the opportunity cost of implementing value-added tax in construction industry is less than the opportunity cost of implementing business tax and implementing value-added tax.