摘要：对营改增后在实际工作中碰到的一些问题，如建筑工程材料费计入工程费时是否含税；城市维护建设费、教育费附加以及地方教育附加费如何计算；营改增后建筑业小规模纳税人市场竞争性；建设单位和建筑施工单位的税款筹划；计价方式如何适应营改增的变化等进行分析和讨论，并提出相关建议。
关键词：建筑业；房地产业；营业税；增值税
Abstract：This paper analyzes and discusses some problems in practical work after VAT replacing business tax，such as，whether the cost of construction materials contains tax of engineering cost；how to calculate the urban maintenance and construction tax，education supplementary tax，local education surcharge；the market competition of the small scale taxpayers in the construction industry after VAT replacing business tax；how to plan the tax of construction units and construction enterprises；how to adjust the pricing mode to the change of the VAT and so on. Finally，puts forward relevant suggestions.
Keywords：construction industry；real estate industry；business tax reform；value added tax
建筑经济，2018（08）：91-93