摘要：目前各混凝土企业普遍采用简易计税方法缴纳增值税，阻碍和限制了建筑业“营改增”的深入实施。首先阐述混凝土企业增值税计税现状及成因，然后深入分析商品混凝土计税情势，最后对商品混凝土未来计税趋势加以研判，进而揭示建筑业与混凝土行业在增值税实施方面互相促进、互利共赢的良性协同关系。
关键词：建筑业；商品混凝土；计税方法；未来趋势；分析研判
Abstract：At present concrete enterprises widely use simple tax method to pay value-added tax，which has limited the in-depth implementation of “replacing business tax with value-added tax” of construction industry. This paper expounds the tax status quo and causes of concrete enterprises VAT，and then analyses in-depth the conditions and situations of commercial concrete tax，finally researches and judges the commercial concrete tax trend in the future，thus discloses good collaborative relationship of mutual promotion mutual benefit and win-win results between the construction industry and the concrete industry in the implementation of VAT.
Keywords：construction industry；commercial concrete；tax method；future trend；analysis and judgement
建筑经济，2017（7）：30-33