建筑业“营改增”基本税率测算*--考虑T值和t值

摘要

Considering that it’s difficult to achieve VAT invoices for upstream companies in construction industry,the paper focuses on the proceeds business proportion(T)and the deduction certificate obtain rate (t). According to the findings of the Ministry of Housing and Urban-Rural Development,makes assumptions of deduction certificate obtaining rate and takes it into considerations of designing the VAT rate. Under the three assumptions,uses the control variable method to gradually add variables,utilizes the date of 2010 input-output table,estimates construction VAT rate which is closest to the actual.%考虑到建筑业上游企业增值税发票难以获得，以建筑业的进项业务比重（T）和抵扣凭证获得率（t）为研究重点，根据住建部《建筑业“营改增”调研测算情况汇报》的调查结果，假设建筑业抵扣凭证获得率，并将其考虑进建筑业的税率设计中去。在三个层次的假设前提下，采用控制变量法逐步添加变量，利用2010年投入产出表延长表数据，按抵扣税率不同对建筑业投入行业的进项税额详细分类，测算出最贴近实际的建筑业增值税率。