“营改增”后建筑施工方纳税筹划研究

A Study on Tax Planning for Construction Contractor after “Replace Business Tax with Value-Added Tax”

摘要: 建筑业于2016年5月1日起全面缴纳增值税，营业税正式退出建筑业，增值税税率确定为11%。抓住“营改增”这个契机，进行增值税的纳税筹划，是企业“营改增”后的首要任务。文章通过一定的假设前提，进行理论计算，归纳出影响建筑业施工方增值税税负的关键控制点主要是成本费用的可抵扣比例及购置固定资产的数量。通过围绕关键控制点的研究，给企业提供筹划建议，科学减轻企业税负，最终实现企业利润最大化目标。

Abstract: The construction industry paid the value-added tax (VAT) and the business tax have been replaced from on May 1, 2016. The VAT rate was set at 11%. To seize the opportunity of “replace business tax with value-added tax", and carry out VAT tax planning, is the first task of enterprise after that change. Through assumptions, the paper summarizes that the proportion of the cost can get arrive buckles and the quantity of the fixed assets, of which the key  point that is controlling the value-added tax of the construction industry. Through the study of the key points, providing business planning recommendations, reducing corporate tax burden, the goal of maximizing corporate profits would be achieved ultimately.