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“营改增”作为我国重要的税制改革,为我国实行结构性减税做出了突出贡献,也收到了显著的效果。自2012年1月1日起,“营改增”在上海试点,随后试点范围逐步扩大至全国各省市,2013年全国“营改增”试点逐渐实现,进行“营改增”试点的行业越来越多,相关制度也越来越完善。就建筑行业来说,“营改增”的试点对其产生了非常重要的影响。本文结合目前我国建筑行业的现状,针对“营改增”对建筑工程造价以及计价体系的影响进行了详细的分析。
As the important reform of our country’s tax system, “making tax reform and increasing tax” has made outstanding contributions to China’s implementation of structural tax cuts and also received remarkable results. From January 1, 2012 onwards, the “pilot reform” was piloted in Shanghai. Subsequently, the scope of pilot projects was gradually extended to all provinces and cities in China. In 2013, the pilot “Pilot Reform” campaign was gradually realized and the “ ”Pilot more and more industries, the relevant system is also more and more perfect. In the construction industry, the pilot program of “reform of the battalion” has had a very significant impact on the construction industry. In this paper, with the current status of China’s construction industry, a detailed analysis of the impact of construction of “construction change” on the construction project cost and pricing system.