摘要：从税负、经营成果、税收征管角度，分析建筑业实施“营改增”的影响，并针对性地提出降低试点企业一般纳税人认定标准、加强材料采购管理、解决“甲供材”结算不利影响、加强合同评审、提高税款抵扣比例、在工程项目所在地预征增值税、借鉴企业所得税汇算清缴制度均衡税款入库时间等对策和建议。

关键词：营业税；增值税；税负；纳税征管

Abstract：The paper analyzes the impact of replacing business tax with value-added tax（VAT）from the perspective of tax burden，operating results，tax collection and management，and puts forward the suggestions naming reducing the certification standard of general taxpayer of pilot enterprise，strengthening the management of material procurement，solving the adverse effects of material settlement of materials provided by the first party，strengthening contract review，raising the proportion of tax deduction，pre-collecting VAT in the place that the project exists，balancing the receipt entry of tax by drawing lessons from settlement system of corporate income tax.

Keywords：business tax；VAT；tax burden；tax collection and management

参考文献

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建筑经济，2016（05）：08-11