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营改增对水运工程造价的影响分析
杨钟晖
(中交上航局航道建设有限公司,浙江 宁波 315000)
文献要素

摘要:分析水运行业实行营改增的必要性,并从计价模式、工程招投标、合同行为主体、劳务分包、建设日常管理工作等方面分别阐述营改增对水运工程造价的影响。最后建议企业应加强自身管理水平、业务水平和对政策的解读能力以应对新旧纳税制度的变化,政府应统筹规划并提供专项资金扶持,使水运企业从改革中获益。
关键词:水运工程;税种转换;营业税;增值税;工程造价
Abstract:This paper analyzes the necessity of replacing business tax with VAT in water transportation industry. Then,expounds the influence of VAT on the cost of water transportation projects from the aspects of valuation mode,engineering bidding,contract behavior subject,labor subcontracting and daily construction management. Finally,suggests that enterprises should strengthen their management level,business level and interpretation ability of policies to cope with the changes,government should make overall plans and provide special funds to make the water transport enterprises benefit from the reform.
Keywords:water transportation project;tax conversion;business tax;value-added tax;engineering cost
工程经济,2018(07):05-07

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