“营改增”后建筑工程“甲供材”计税方式探讨
(1.安徽金寨抽水蓄能有限公司,安徽 六安 237300;2.中国市政工程华北设计研究总院有限公司合肥分公司,安徽 合肥 230001)
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摘要:采用公式推导“营改增”后“甲供材”合同下如何通过计算分界点来选择一般计税或简易计税。通过案例对比分析“营改增”后“甲供材”在不同计税基础模式下对发承包双方税负的影响,并提出在两种不同甲供模式下发承包双方如何选择计税方式的建议。关键词:建筑工程;营改增;甲供材;计税方式;税负Abstract:This paper deduces how to select general tax or simple tax by calculating the dividing point under the contract of “materials supplied by owner” after replacing business tax with VAT. Through case comparison,analyzes the influence of “materials supplied by owner” on the tax burden of the employer and the contractor under different tax planning modes after replacing business tax with VAT,and puts forward suggestions on how to choose taxation mode for the employer and contractor under two kinds of “materials supplied by owner”.Keywords:construction project;business tax change to VAT;materials supplied by owner;tax calculation method;tax burden参考文献[1] 郭琦,姜章维.营改增对“甲供材”影响探析[J].财会通讯,2016(31):78-79.[2] 张勇.工程结算中“甲供材”会计核算及税收处理相关问题探讨[J].国际商务财会,2011(12):20-22.[3] 孟庆华.营改增后建筑施工企业甲供材问题研究[J].中国国际财经(中英文),2018(2):206-207.[4] 赵文超,郝海霞,康学芹.“营改增”后建筑业甲供材业务涉税问题分析[J].财会月刊,2017(13):70-71.建筑经济,2019(6):86-88