增值税扩围对建筑业的税负影响及建议

摘要

This paper analyzes the tax burden effect of VAT taxation on construction industry by a case study, then throw out a suggestion direct at the disequilibrium of actual deductible VAT. Through the case we can know that, it has great relevance between the tax burden and the investment ratio of intermediate construction materials and machinery equipment.The higher the investment ratio, the more the deductible VAT, and the less the tax.%文章以案例研究方式分析了建筑业改征增值税所带来的税负影响,并结合建筑企业实际可抵扣进项税额不均衡的现状提出建议.通过案例分析可以得知,建筑企业税负的高低与中间建筑材料及机械设备的投入比重有很大关联,投入的中间材料(设备)占比越高,可抵扣的进项税额越大,建筑业减少的税负越多.