摘要：“营改增”后甲供材模式下建设项目税负水平发生变化。在分析“营改增”对甲供材模式下建设项目工程造价的影响基础上，建立针对承发包双方的测算模型，结合典型项目进行实证分析，测算得出甲供材模式下发包方可取得进项税额约占工程造价的5.5%-7%，该水平偏低，不利于项目成本控制；针对进项税额取得不足的问题，提出承发包双方合理选择合作方式，提前进行纳税筹划的对策建议。
关键词：营改增；甲供材模式；建设项目；税负测算
Abstract：“Replace the business tax with VAT” has changed the tax burden of “materials supplied by proprietors” of construction projects. On the basis of the analysis of the influence of “replacing business tax with VAT” on the construction cost of the construction project under “materials supplied by proprietors”，this paper establishes a calculation model for both parties. Combining with the typical projects，estimates that the employer can obtain input tax about 5.5%～7% of the total project cost，the level is low，which is not conducive to cost control. In view of the shortage of the income tax，puts forward the countermeasures and suggestions to improve the comprehensive management level and reduce the comprehensive cost of the project.
Keywords：replacing business tax with VAT；materials supplied by proprietors；construction project；tax calculation
参考文献
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建筑经济，2018（05）：52-55