增值税下非经营性建设项目投资控制研究
孙凌志 朱萌萌 徐珊 郭新丽
(山东科技大学土木工程与建筑学院,山东 青岛 266590)
文献要素

摘要:在分析增值税下非经营性建设项目特殊性的基础上,以工程造价计算办法为基础,建立数学模型对非经营性建设项目计税方法的选择提供策略。其次分析承包人自行选择计税方法存在的问题和甲供工程对发包人建设投资影响,并分别提出相应的对策。最后在分析一项销售行为如何界定的基础上,提出灵活运用混合销售的财税政策进行投资控制的策略。
关键词:增值税;非经营性;建设项目;投资控制
Abstract:On the basis of analyzing the particularity of non-profit construction projects under value-added tax,this paper establishes the mathematical model to provide strategies for the selection of taxing methods for non-profit construction projects based on the calculation method of project cost. Then,analyzes the problems existing in the contractor's choice of tax methods and the impact of the project for the contractor's construction investment,and puts forward the corresponding countermeasures respectively. Finally,on the basis of analyzing how a sales activity is defined,proposes a strategy of using the fiscal and taxation policies of hybrid sales for investment control.
Keywords:value-added tax;non-operating;construction project;investment control
参考文献
[1] 住房和城乡建设部办公厅.关于做好建筑业营改增建设工程计价依据调整准备工作的通知[EB/OL].(2016-02-09)http://www.mohurd.gov.cn/wjfb/201602/t20160222_226713.html.
[2] 中国建筑业协会.建筑业营改增实施指南[M].北京:中国建筑工业出版社,2016.
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