营改增计价规则调整存在的问题及其影响研究

摘要

通过对部分省市工程计价规则调整规定的分析,发现部分省市对材料费和机械费除税额的规定与财税制度稍有出入,导致建筑企业的实际结算利润因政策原因而降低.然后阐述工程计价中的除税额对企业结算利润的影响,最后提出完善工程计价规则调整的建议.%Through the analysis of engineering valuation policy of some province,the paper finds that the excluding tax price of material and machinery cost does not match the taxation policy,which will reduce the actual settlement profit of construction business. Then,elaborates the effect of the excluding tax price on the settlement profit. Finally,puts forward some suggestions to improve the adjustment of engineering valuation.