全面营改增政策对轨道交通业的影响及对策

发布时间：2018-11-13 09:47

【摘要】：在介绍营改增历史发展背景及意义基础上,详细分析全面营改增对企业不同发展阶段、不同项目建设管理模式、地铁工程造价及固定资产等3个方面的影响,并重点研究建筑施工合同的税务测算以及目前施工合同中存在的涉税风险及应对策略。全面营改增政策允许将新增不动产所含的增值税进行抵扣,对于轨道交通企业而言,在建设项目招投标、合同签订环节均需要提前做好纳税筹划和风险防范,预先设置数据指标,测试不同方式下的最终税负,及时调整招投标及合同要求,以适应营改增的变化,寻求最佳项目施工方案,保证增值税进项税合法有效地进行抵扣。
[Abstract]:On the basis of introducing the historical development background and significance of the camp reform, this paper analyzes in detail the influence of the comprehensive operation reform on the three aspects of the enterprise's different development stages, different project construction management models, subway project cost and fixed assets, etc. The tax calculation of the construction contract, the tax risk and the countermeasures in the construction contract are also studied. The comprehensive business reform policy allows the value-added tax to be deducted from the newly added real estate. For rail transit enterprises, in the construction project bidding and contract signing, tax planning and risk prevention should be done well in advance. Set up data index in advance, test the final tax burden under different ways, adjust bidding and contract requirements in time, adapt to the change of camp change and increase, seek the best project construction plan, ensure that VAT tax can be deducted legally and effectively.
【作者单位】：南京地铁建设有限责任公司;
【分类号】：F572.6;F812.42

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