摘要：建筑业实施“营改增”已有一段时间，但业界的认识还有待深入。深入分析和解读建筑业“营改增”的机理，提出并论述五个命题，诠释增值税下应纳税额、进项税额和销项税额的实质与相互关系，以消除认识误区，排解疑惑顾虑。
关键词：建筑业；施工企业；营改增；税制机理
Abstract：Construction industry has been implementing “replacing business tax with value-added tax（VAT）” for some time，but general recognitions still need to be improved. This paper tries to analyze and explain the mechanism of “replacing business tax with value-added tax（VAT）” in construction industry，puts forward five propositions to interpret the essence of the tax payable，the input tax，the output tax，and relations with each other，in order to eliminate misunderstandings and rule out confusion concerns.
Keywords：construction industry；construction enterprises；VAT；taxation mechanism
建筑经济，2017（6）：05-09