建筑业“营改增”的税负变化及影响研究

摘要

“Replacing the business tax with a value -added tax” is the largest scale structural tax reductions measure in China, whose fundamental purpose is to improve the tax system structure to reduce the tax burden of corporate .If we in-corporate construction industry into the VAT “expanding scope”, it will have an impact on the industry because of its complexity and diversity.The paper studies the tax changes and the influence of tax changes before and after “replacing the business tax with a value -added tax” through modeling and statistical analysis .The research shows in the current tax environment, architecture industry levying tax in accordance with the 11%tax rate will lead to the increase of tax of business, so that the decline of GDP and the employment in construction industry; in the engineering settlement cost , 30%cost input tax deductible under the conditions of the construction industry , 8.1% “replacing the business tax with a value-added tax” tax rate is appropriate.%“营改增”是我国目前规模最大的结构性减税措施，其宗旨是完善税制结构，减轻企业税收负担。建筑业由于其中间环节多，涉及面广，具有复杂性和多样性，纳入增值税“扩围”对其行业企业影响较大。本文通过建模和统计分析，对建筑业“营改增”前后的税负变化和影响进行研究，结果表明：在目前税收环境下建筑业按照11％的税率征税会导致企业税负增加，从而使行业GDP和就业人数下降；在工程结算成本中30％成本进项税额可抵扣的条件下，建筑业“营改增”后税率为8.1％左右比较适宜。