浅谈建筑业“营改增”对工程造价的影响

摘要

Replacing business tax with value-added tax is the adjustment of current tax system and tax rate, which makes the price and tax separated completely, and eliminates the double taxation. It has great effect on pricing rules of project cost, so the tax rates in construction industry are adjusted according to the national tax laws and regulations. The price mode of project cost changes under the new situation:the price of labor, materials, machinery and other costs exclude the tax, which tends to be more scientific. The contradiction between the fixed quota pricing and market pricing need to be solved with more attention. In the long run, the tax burden reduction will promote the healthy development of the construction industry and reflect a fair, reasonable and scientific pricing system of the project cost through tax reform.%营改增是对当前税制与税率的调整，实行价税完全分离，主要解决了重复增税的问题，它对工程造价计价规则等方面将产生较大的影响，建筑业按国家税法规定调整税率。新形势下，工程造价的配套计价模式变化较大的是人工、材料、机械台班等费用计取不含税价，更趋于科学，定额计价和市场计价存在的矛盾需要重点解决，通过改革，体现工程造价公平、合理、科学的计价体系，从长远看，税负的减轻促进了建筑业健康发展。