营改增对在建桥梁工程造价的影响与对策

发布时间：2018-03-31 01:22

本文选题：营改增　切入点：税改　出处：《湘潭大学》2017年硕士论文

【摘要】：营业税改征增值税是我国第十二个五年计划期间的一次十分重要的税收制度改革,“营改增”政策即能够完善增值税抵扣链条,减少行业内部税负不公,填补相关政策漏洞,同时也可以通过对当前税制与税率进行调整,实行价税完全分离,完全解决了重复征税的问题,营改增对建筑行业的影响尤为突出。“营改增”对建筑业的影响最直观的反映在工程造价上,主要是通过改变计价规则产生影响,建筑业按照国家税法的规定需要相应的做出税率调整,在这种新形势下,工程造价的配套计价模式变化较大的是人工费用、机械费、材料费等,这几种费用的计取过程中将不含税价,这就使得工程造价体系更趋于科学。通过改革以求能够构建一个体现工程造价公平、合理、科学等特征的计价体系,从长远看,税负的减轻能够有效节约建筑施工成本,促进了建筑业健康、快速的发展。论文中详细介绍了建筑工程造价的主要构成以及影响建筑工程造价的主要因素,并结合“营改增”政策的主要影响因子分析,以此来建立能够全面、客观地反映建筑工程各部分造价的工程造价指标体系,结合“营改增”政策对工程造价多方面的影响因素进行系统分析。并结合实际情况,结合在建工程某大桥施工项目的实际情况,在不考虑合同订立以及工程设计两个阶段的前提下,只对在建工程在具体施工阶段“营改增”所引起的工程造价变化进行分析,找出营改增能够对工程造价带来影响的因素,同时得出这些影响因素对工程造价变动的导向。结合实际数据分析得出“营改增”会给在建工程的工程造价带来一定的上涨,这就会和国家目前大力开展营改增政策的初衷背道而驰。最后需要根据这些引起建筑工程造价变动的因素,结合实际操作过程中的基本问题,以此为基础提出相应的应对措施,以求能够有效规避“营改增”这一新政策实施缓冲期间给建筑业工程造价带来的不利影响,为在建工程能够按照预期计划完成施工提供保障,也为我国的建筑行业能够健康、稳定发展保驾护航。营改增对在建工程工程造价的影响分析能够直观的反映营改增对建筑行业的影响,选取在建工程作为研究对象,并将工程造价细化到材料费、人工费、机械费都是本文的主要创新,能够让文章的数据分析更加直接明了也能得出最终的研究结果。
[Abstract]:Business tax reform is a very important tax system reform during the twelfth five-year plan of our country. The policy of "business reform and increase" can perfect the chain of value-added tax deduction, reduce the unfair tax burden within the industry, and fill the loopholes in related policies. At the same time, by adjusting the current tax system and the tax rate, we can completely separate the valorem tax and completely solve the problem of double taxation. The impact of the increase in the construction industry on the construction industry is particularly prominent. The most intuitive reflection of the impact on the construction industry is the cost of the project, mainly by changing the pricing rules. The construction industry needs to adjust the tax rate accordingly in accordance with the provisions of the state tax law. Under this new situation, the matching pricing modes of the project cost vary greatly in terms of labor costs, machinery costs, materials costs, etc. In the process of calculating these kinds of expenses, there will be no tax price, which makes the project cost system more scientific. Through reform, we can construct a valuation system that embodies the characteristics of fair, reasonable and scientific construction cost, and in the long run, The lightening of tax burden can save the construction cost effectively and promote the healthy and rapid development of the construction industry. This paper introduces in detail the main components of the construction project cost and the main factors affecting the construction construction cost. Combined with the analysis of the main influence factors of the policy of "camp reform and increase", the paper sets up an index system of engineering cost that can reflect the cost of various parts of construction project comprehensively and objectively. Combined with the policy of "Business Reform and increase", this paper makes a systematic analysis of the factors affecting the construction cost in many aspects. In combination with the actual situation and the actual situation of the construction project of a bridge under construction, Without considering the two stages of contract formation and engineering design, only the changes of project cost caused by "operation change increase" in the concrete construction stage of the construction project in progress are analyzed, and the factors which can influence the project cost are found out. At the same time, we get the direction of these influencing factors to the change of project cost. Combined with the analysis of actual data, it is concluded that "increasing the construction cost" will bring about a certain increase in the construction cost of the project under construction. This will run counter to the original intention of the state to vigorously carry out the policy of camp reform and increase at present. Finally, it is necessary to put forward corresponding countermeasures based on these factors that cause changes in the construction cost, combined with the basic problems in the actual operation process. In order to effectively avoid the adverse impact on the construction cost during the implementation of the new policy of "camp reform and increase", and to provide a guarantee for the construction in progress to be completed according to the expected plan, and also for the construction industry of our country to be healthy, The analysis of the influence of the increase of camp reform on the construction cost of the construction project in progress can directly reflect the influence of the increase of the camp reform on the construction industry, select the construction project under construction as the research object, and refine the project cost to material cost and labor cost. Machine fee is the main innovation of this paper, which can make the data analysis more direct and get the final research results.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：U445.2;F812.42

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