营改增对建筑定额标准的影响探讨

发布时间：2018-04-28 15:04

本文选题：建筑定额 + 税收政策　；参考：《山西财税》2017年03期

【摘要】：正在经过四年的"营业税改征增值税"改革(以下简称"营改增")试点后,2016年5月1日起我国全面推行增值税。实行"营改增"后对不同的行业有不同的影响,施工企业具有产品空间固定、作业相对分散、流动性强等特性,需要按照项目实行分级成本核算。由于项目的施工周期较长,需要预先垫支较多的资金,会造成企业周转困难,且通过竞价中标的建筑产品不具备成本转嫁能力,"营改增"的税收政策对建筑企业造成了一定的影响,原有的建筑定额标准已经不适
[Abstract]:After four years'"Business tax Reform and Value-added tax" reform (hereinafter referred to as "Business Reform and increase"), China has been implementing VAT in an all-round way since May 1, 2016. The construction enterprise has the characteristics of fixed product space, relatively dispersed operation, strong fluidity and so on, so it is necessary to carry out hierarchical cost accounting according to the project. Due to the long construction period of the project and the need to advance more funds in advance, the enterprise will have difficulty in turnover. Moreover, the construction products won the bid by bidding do not have the ability to transfer the cost, so the tax policy of "management reform and increase" has a certain impact on the construction enterprises, and the original standard of construction quota has been unsuitable.
【作者单位】：山西省水利水电勘测设计研究院;
【分类号】：F812.42;F426.92;F406.7

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