[摘　要]　从营业税与增值税的实质性区别着手，以不增加建筑业企业“负担”为前提，提出建筑业“营改增”工程计价规则调整对策，并分析“营改增”对工程造价的影响。

[关键词]　建筑业；“营改增”；工程造价

Abstract: Starting from the substantive difference of business tax and value added tax, and based on the premise of non-increasing burden for construction enterprises, puts forward the adjustment countermeasures of engineering valuation rule under the change from business tax to value added tax in construction industry, and analyses the influence on engineering cost.

Key words: construction industry; business tax change to value added tax; engineering cost

[参考文献]

[1]住房和城乡建设部，财政部.建筑安装工程项目费用组成[S].建标〔2013〕44号.

[2]财政部，国家税务总局.营业税改征增值税试点方案[S].财税〔2011〕110号.

[3]财政部，国家税务总局.交通运输业和部分现代服务业营业税改征增值税试点实施办法[S].财税〔2013〕37号.

[4]财政部.营业税改征增值税试点有关企业会计处理规定[S].财会〔2012〕13号.

[5]财政部，国家税务总局.关于部分货物适用增值税低税率和简易办法征收增值税政策的通知[S].财税〔2009〕9号.

建筑经济，2013（7）：18-21