土木工程与管理学报2016，Vol.33Issue(4)：41-44,51,5.
“营改增”对建筑业税负的影响--基于投入产出表
The Impact of“Business Tax Replaced by Value-added Tax”on the Construction Industry---Based on the Analysis of Input-output Tables
瞿富强 1吴静1
作者信息
- 1. 南京工业大学 土木工程学院，江苏 南京 211816
- 折叠
摘要
Abstract
The construction industry is the mainstay industry of our country , which has played a noticeable role in pushing up the economic growth , and can create more jobs .But the business tax results in double taxation , which increases tax burden of the building enterprises . This is not conducive to the development of the building enterprises and their downstream enterprises , hindering the optimization and upgrading of their industrial structure .With the pilot project of “Business Tax replaced by VAT” in the transportation industry and part of the modern service industry expanded gradually , the “Business Tax replaced by VAT” in the construction industry is imperative .As a high degree of fit is reached between the input-output table and the value added tax in principle , in this paper , the impact of “Business Tax replaced by VAT” on the tax burden of the construction industry is estimated by using the input-output table .The results show that a series of preferential tax policies should be developed to avoid excessive tax burden in the construction industry , if the construction industry value-added tax rate is set to 11%.This essay emphatically analyses the difficulties of carrying out “Business Tax replaced by VAT” in the construction industry , and the reasonable suggestions on the value-added tax rate design of the construction industry are put forward to provide a reference for the construction industry to implement the “Business Tax replaced by VAT”.关键词
建筑业/营改增/投入产出表/税负影响Key words
construction industry/business tax replaced by VAT/input-output table/the impact of tax burden分类
管理科学引用本文复制引用
瞿富强,吴静..“营改增”对建筑业税负的影响--基于投入产出表[J].土木工程与管理学报,2016,33(4):41-44,51,5.
