摘要
2016年3月5日政府工作报告中指出,为了进一步减轻企业负担,2016年要全面实
施营业税改增值税(以下简称:营改增),试点范围扩大到建筑业、房地产业、金融业、
生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负只
减不増。2016年3月23日财政部和国税总局联合颁发财税[2016]36号文件规定,我国
从2016年5月1日起,全国、全行业实施营改增试点,这意味着房地产业和建筑业取
消营业税,开始缴纳增值税

营改增对房地产业的影响,国内学者和咨询机构已经从不同的角度做了大量深入而
细致的研宄,研宄认为营改增对房地产业的影响,不简单的意味着上缴税率、税种的变
化,也不简单的意味着上游单位(施工总承包企业、专业分包工程企业、设备和材料供
应商等)提供的发票由营业税发票变为增值税专用发票,而是意味着企业的生产经营和
内部管理各方面将带来深层次影响,尤其是对房地产项目工程造价的影响,学习和研宂
营改增对房地产项目工程造价的影响,并积极制定应对策略,对于降低企业成本、提髙
企业效益、增强企业竞争力有非常重要的意义

本论文主要从两个方面分析营改增对房地产项目工程造价的影响,一是招标人(房
地产开发商),二是投标人(建筑施工企业)。主要采用案例和数据分析的方法,通过
营改增前后招标工程量清单的变化、工程造价组成模式的对比分析、以及某特级施工总
承包企业三个项目投标成本的测算和该企业实际运营中房地产开发商对老项目的补偿,
即从招标人和投标人两个角度得出了一致的结论:营改增后,该企业建筑安装工程成本
有所增加,三个案例项目成本分别上升了 2. 6%、1.83%、1.08%。由于建筑施工企业是房
地产开发商的上游单位,与房地产业关系最为密切,营改增导致建筑安装工程成本的增
加必然会波及到房地产项目工程造价的增加

我国实施营改增的重要意义在于消除重复纳税、降低企业成本、促进行业转型升级、
提升企业内部管理水平等等,然而实际上,对于某些房地产开发商和施工总承包企业来
讲含税成本不降反升,着说明企业内部管理还有待改进和提升,为了更好地适应营改增
政策,进一步减轻企业负担,提高企业竞争力,本论文从企业内部供应商管理、工程设
I 备管理、专业分包管理、甲供材管理、国家税收优惠政策等五个方面提出了应该策略

论文提出的这些对策,有望降低房地产项目的建筑安装成本,增加企业效益、提高企业
竞争力,同时对于同行业企业有一定的参考价值

关键词:营改增;房地产业;工程造价;建筑安装成本
n THE IMPACT OF BUS I NESS TAX ON VALUE-ADDED TAX ON THE COST
OF ABC PROJECT AND THE COUNTERMEASURES
ABSTRACT
March 5, 2016 government work report pointed out that in order to further reduce the
burden on enterprises, in 2016 to fully implement the business tax to change the value-added
tax , the pilot expanded to the construction industry, real estate, finance, Services, and all
enterprises included in the real estate included in the deduction of value-added tax, to ensure
that all industries only reduce the tax burden. March 23, 2016 Ministry of Finance and the
State Administration of Taxation jointly issued tax [2016] No. 36 document provides that
China from May 1, 2016 onwards, the country, the whole industry to implement the pilot to
increase the pilot, which means that the real estate and construction Cancel the business tax,
began to pay VAT.
Business tax reform value-added tax on the impact of the real estate industry, domestic
scholars and advisory bodies have done from a different point of view a lot of in-depth and
meticulous research, study that the value of business tax on the real estate industry, not simply
means that taxes, taxes Change does not simply mean that the upstream units (construction
general contracting enterprises, professional subcontracting enterprises, equipment and
materials suppliers, etc.) to provide invoices from the business tax votes into VAT invoices,
but means that the enterprise Production and management and internal management of all
aspects will bring deep-seated effects, especially on the impact of real estate project cost,
learning and research business tax value-added tax on the impact of real estate project cost,
and actively develop coping strategies for reducing business costs, Improve the efficiency of
enterprises, enhance the competitiveness of enterprises has a very important significance.This
paper mainly analyzes the influence of the business tax on the project cost of the real estate
project, the bidder (real estate developer) and the bidder (construction enterprise). Mainly
through the case and data analysis method, through the increase in the number of bidding
before and after the change of the bill of quantities, the composition of the project cost
composition of the comparative analysis, as well as a special construction general contracting
enterprises three project bidding costs and the actual operation of the enterprise real estate
Developers of the compensation for the old project, that is, from the tenderer and the bidder
two angles reached a consistent conclusion: the battalion increase, the enterprise construction
hi and installation costs have increased, the three case project costs were increased by 2.6% ,
1.83%,1.08%. As the construction enterprises are the real estate developers in the upper
reaches of the unit^ and the real estate industry is the most closely related to the business tax
to change the value of investment and construction costs caused by the increase in
construction costs will inevitably spread to the real estate project project cost increase.
China&39;s implementation of the significance of the increase is to eliminate duplication of
taxes, reduce business costs, promote the transformation and upgrading of the industry to
enhance the level of internal management, etc.9 but in fact, for some reeil estate developers and
construction general contracting enterprises in terms of tax costs In order to better adapt to the
policy of increasing the camp, to further reduce the burden on enterprises and improve the
competitiveness of enterprises, this paper from the internal supplier management, engineering
equipment management, professional points, in order to better improve the internal
management of enterprises, Package management, a feed for the management, the state tax
incentives and other five aspects of the proposed strategy should be. The paper puts forward
these countermeasures, which is expected to reduce the cost of construction and installation of
real estate projects, increase the efficiency of enterprises, improve the competitiveness of
enterprises, and provide some reference value for enterprises in the same industry.
KEY WORDS: Business tax changes value-added tax; Real estate; Project cost;
Construction and installation costs
IV 目录
摘要 I
ABSTRACT Ill
M-M绪论 i
l.i研宄背景及意义l.i.i背景介绍 1
1.1.2研究的意义1.2文献综述 2
1.2.1国外研究现状1.2.2国内研宄现状1.3研宄方法及创新点1.3.1研究方法 4 &39;
1.3.2研宄创新点第二聿营业税、增值税、工程造价及相关政策文件简述2.1 营业税(Salestax)及其附加(Extracharges)简述2.2 增值税 VAT (value-added tax)简述2.3新老项目划分标准2.4营业税与增值税的主要区别2.5工程造价简述2.5.1国外工程造价简述2.5.2国内工程造价简述2.5.3国内外工程造价管理主要共同点和区别2.6相关政策文件简述2.6.1住建部发文2.6.2有关省、市住建部门发文第三章营改增对招标人工程造价的影响3.1营改增之前的项目分析3.1.1项目1: ＊＊机场项目(国有投资的公共建筑工程)v 3.1.2项目2: ＊＊住宅项目3.1.3 小结 21
3.2营改增之后的项目分析
21
3.2.1项目3:某综合性商业金融服务业用地项目总承包工程
21
3.2.2 24
3.3营改增前后建筑安装工程造价组成模式对比
25
第四章营改增对投标人工程造价的影响
27
4.1 A
27
4.1.1工程概况
27
4.1.2营改增前后建安工程成本汇总对比表如下:
28
4.1.3 小结 31
4.2 项 g B 31
4.2.1工程概况:
31
4.2.2营改增前后成本对比表
31
4.2.3 小结 34
4.3 项 g C 34
4.3.1工程概况
34
4.3.2营改增前后投标成本对比表
34
4.3.3 小结 37
4.4本章小结
37
第五章_策略 38
5.1供应商管理 38
5.2工程机械设备管理
40
5.3专业分包管理 43
5.4甲供材管理 43
5.5充分利用国家税收优惠政策
44
第六章研宄结论和不足.
45
6.1研宄结论 45
6.2研宄不足 45
致谢 46
VI 参考文献 47
附 49
VII 广西大学工商管理硬士学位论文
营改增对ABC項目工祖造价的影响及对策
第一章绪论
1. 1研宄背景及意义
1.1.1背景介绍
2016年3月5日政府工作报告中指出,为了进一步减轻企业负担,2016年要全面
实施营业税改增值税(以下简称:营改增),试点范围扩大到建筑业、房地产业、金融
业、生活服务业,并将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税
负只减不增。[1]2016年3月23日财政部和国税总局联合颁发财税[2016]36号文件规定,
我国从2016年5月1日起,全国、全行业开始实施营改増试点,这意味着房地产业和
建筑业取消营业税,开始缴纳增值税。[2]
我国营改增从2011年3月开始提出到2016年5月1日全国、全行业开始试点,共
经历了八个阶段,历时6年2个月,主要改革历程如下:
表1我国营改增发展历程
序号 WWl
主要事件
1 第一阶段 2011年3月
“十二五计划纲要”中明确提出
。。。以上简介无排版格式，详细内容请下载查看