论文部分内容阅读
建筑业营业税改增值税后,水电建筑安装工程计价规则税金的计算应与增值税税制相适应。针对水电工程计价体系的特点,在分析建筑业营改增对水电建筑安装工程计价体系影响的基础上,对水电建筑安装工程计价体系的调整办法进行了研究,并对典型项目进行了测算。测算结果显示,按价税分离原则调整后,增值税下工程造价相对营业税下有所降低,但降幅较小,约0.5%。
After the construction business tax is changed to the value-added tax, the calculation of the tax on the pricing rules of hydropower construction and installation works should be commensurate with the VAT system. In view of the characteristics of hydropower project pricing system, based on the analysis of the impact of construction business reform on the pricing system of hydropower construction installation project, the adjustment method of hydropower construction installation project pricing system was studied and the typical project was calculated. The calculation results show that after adjusting for the principle of price-tax separation, the construction cost under the VAT has been reduced from the sales tax, but with a small decrease of about 0.5%.