建筑经济
建築經濟
건축경제
CONSTRUCTION ECONOMY
2015年
1期
14-17
,共4页
建筑业%营业税%增值税%税负%税率
建築業%營業稅%增值稅%稅負%稅率
건축업%영업세%증치세%세부%세솔
construction industry%business tax%value added tax%tax burden%tax rate
随着建筑业营业税改征增值税试点工作的临近，税改问题引起越来越多的关注。在对营业税和增值税税负进行理论分析的基础上，指出影响建筑业税负的因素除税率外，还包括进项税率以及可抵扣成本占不含税销售额的比例，进而提出影响建筑业税改的三个关键问题：人工成本、商混及地材、甲供材料。最后针对上述问题提出政策建议。
隨著建築業營業稅改徵增值稅試點工作的臨近，稅改問題引起越來越多的關註。在對營業稅和增值稅稅負進行理論分析的基礎上，指齣影響建築業稅負的因素除稅率外，還包括進項稅率以及可牴釦成本佔不含稅銷售額的比例，進而提齣影響建築業稅改的三箇關鍵問題：人工成本、商混及地材、甲供材料。最後針對上述問題提齣政策建議。
수착건축업영업세개정증치세시점공작적림근，세개문제인기월래월다적관주。재대영업세화증치세세부진행이론분석적기출상，지출영향건축업세부적인소제세솔외，환포괄진항세솔이급가저구성본점불함세소수액적비례，진이제출영향건축업세개적삼개관건문제：인공성본、상혼급지재、갑공재료。최후침대상술문제제출정책건의。
As the transformation pilot work from business tax to value added tax for the construction industry approaches,tax reform attracts more and more attention. Based on theoretical analysis of tax burden of business tax and value added tax,the paper indicates the factors which influence the tax burden of the construction industry,not only the tax rate,but also input tax rate and the proportion of deductible cost of sales excluding tax. Then discuss three key issues which influence tax reform,labor cost,concrete and the floor materials,material supplied by the owner. Finally, provides corresponding policy advice.
