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“营改增”对公路工程造价的影响
引用本文:方超.“营改增”对公路工程造价的影响[J].城市道桥与防洪,2020(3):214-215,M0023.
作者姓名:方超
作者单位:;1.浙江省交通规划设计研究院有限公司
摘    要:在公路的工程造价中,“营改增”对其有着促进作用,但若没有应用到相对应的工作层面上则会产生消极影响,工程造价的投资金额和成本都受到了一定的影响。若工程造价比较高的话,那么主要是因为人工成本费用提高;增值税税额存在问题、项目管理工作不到位等一系列问题,依据各项问题提出了具体的相对应的解决方案,希望可以有效解决"营改增"在公路工程方面的问题,促进公路工程的良性发展。

关 键 词:“营改增”  公路造价  税负

Influence of Replacing Business Tax with Value-added Tax on Construction Cost of Highway Engineering
FANG Chao.Influence of Replacing Business Tax with Value-added Tax on Construction Cost of Highway Engineering[J].Urban Roads Bridges & Flood Control,2020(3):214-215,M0023.
Authors:FANG Chao
Abstract:In the engineering cost of highway,"replacing the business tax with a value-added tax"has a promoting effect on it.But it will have a negative impact if not applied to the corresponding work level.The investment amount and cost of the engineering cost will be affected to some extent.If the engineering cost is relatively high,it is mainly because of the increase in labor costs.The specific corresponding solutions are put forward according to a series of problems existing in the value added tax,the project management not in place and etc.It is hoped that it can efficiently solve the problems of"replacing the business tax with a value-added tax"in the highway engineering and promote the benign development of highway engineering.
Keywords:"replacing the business tax with a value-added tax"  highway cost  tax burden
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