第33卷第4期 2016年7月
土木工程与管理学报 Journal of Civil Engineering and Management
“营改增”对建筑业税负的影响
基于投入产出表瞿富强，吴静
（南京工业大学土木工程学院，江苏南京211816）
Vol. 33 No. 4 July 2016
摘要：建筑业是我国支柱性产业，对经济拉动作用大，就业吸纳能力强。然而，营业税存在重复征税现象，加增"试点在交通运输业和部分现代服务业逐步展开，建筑业“营改增"势在必行。基于投入产出表与增值税在原理上具有高度契合性，本文利用投入产出表测算了“营改增"对建筑业税负的影响。结果表明，建筑业增值税税率如果设置为11%，则需要制定一系列税收优惠政策来避免建筑业税负波动过大。最后分析了建筑业实施“营改增”的困难所在，并就建筑业增值税的税率设计提出了合理建议，为建筑业实施“营改增"提供一定的参考。
关键词：建筑业；营改增；投人产出表；税负影响
中图分类号：F407.9
文献标识码：A
文章编号：2095-0985（2016)04-0041-04
The Impact of “Business Tax Replaced by Value-added Tax”
on the Construction Industry
-Based on the Analysis of Input-output Tables
QUFu-qiang，WUJing
( College of Civil Engineering , Nanjing Tech University , Nanjing 211816 , China)
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 no 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".
Key words : construction industry ; business tax replaced by VAT ; input-output table ; the impact o
taxburden
收稿日期：2016-01-06修回日期：2016-01-30
作者简介：墨富强（1965-），男，江苏南通人，副教投，研究方向为房地产开发与经营、房地产批量估价技术（Email:qfqfq6511@sina.com）通讯作者：吴静（1990-)，女，江苏扬州人，硕士研究生，研究方向为建筑业“营改增”、建筑工业化（Email：15205155989@163.eom）