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建筑业营改增不仅直接影响着水电工程建设单位的税负水平,同时对工程造价也会产生一定的影响。为探讨建筑业营改增对水电工程造价的影响程度,针对水电工程建设特点,综合考虑“一般计税办法”、“简易计税办法”、“甲供材”等影响因素,对营业税和增值税两种不同税制下的水电工程造价进行了对比研究,建立了工程造价增减幅度的数学模型,并对典型项目进行了测算。研究结果表明,受进项业务费用占比、进项业务平均增值税税率、甲供材造价占比及计价规则的影响,营改增后工程造价可能降低也可能减小。总体来说,营改增对工程造价影响不大。
The increase of construction business will not only directly affect the tax burden of hydropower construction units, but will also exert some influence on the construction cost. In order to explore the impact of construction industry increase on the construction cost of hydropower project, considering the characteristics of hydropower project construction, we consider the influence of “general tax calculation method”, “simple tax calculation method”, “A material supply” Factors, the business tax and value added tax under two different tax system of hydropower project cost were compared, the establishment of a mathematical model of project cost increases and decreases, and typical projects were measured. The results show that the project cost may be reduced or may decrease due to the proportion of operating expenses, the average value-added tax rate of input business, the proportion of construction cost and the pricing rules. In general, the reform of the camp has little effect on the project cost.