基于定额计价模式下“营改增”对农村建设用地复垦项目的影响

Impact of‘Business Tax Replaced by Value Added Tax’on Rural Construction Land Reclamation Engineering in Current Quota Valuation Mode

摘要: 参照国家近年来“营改增”的相关政策文献，以重庆市农村建设用地复垦项目为研究对象，将项目划分为4种类型，分析“营改增”对重庆市农村建设用地复垦项目的影响，并提出建议。研究表明，以附属工程建设为主类项目、机械-人工配合拆除类项目、以机械拆除为主类项目“营改增”后工程施工费（税负）分别平均减少0.27%、0.45%、5.35%，人工拆除为主类项目“营改增”后工程施工费（税负）平均增加9.40%。

Abstract: Taking the rural construction land reclamation project in Chongqing as the research object，referring to the relevant policy and literature of‘business tax replaced by value added tax’，the project was divided into four types，influence of‘business tax replaced by value added tax’on the reclamation project of rural construction land in Chongqing was analyzed，and some suggestions were puts forward.Research suggested that after‘business tax replaced by value added tax’construction，cost or tax of projects supported by affiliated construction，project with mechanical and manual dismantling，projects supported by mechanical dismantling mainly reduced 0.27%、0.45%、5.35%，respectively.Cost or tax of projects supported by manual dismantling increased 9.40% averagely.