作　　者： (孙超）; (颜红梅）; (杨燕）;

机构地区： 山东连城置业有限公司,山东济南250001

出　　处： 《工程造价管理》 2017年第4期36-39,共4页

摘　　要： 本文阐述了"营改增"以后,房地产公司和施工企业在签订合同时遇到选择计税方式的实际困难,同时简要介绍了节税临界参考点的分析及推导,并初步探讨了甲供材合同金额的确定程序和解决方法,以期"营改增"以后,房地产公司与施工企业能携手共进,实行企业精细化管理,合理有效地确定合同金额,把税金降至合理区间,让国家给企业减轻税负的初衷得以真正实现。 In the paper, the actual difficulty of selecting tax calculation modes during contract signing, encountered by real estate com- pany and construction enterprise, after replacementof business tax with value-added tax is introduced. Meanwhile, analysis and de- duction of tax saving critical reference points are introduced briefly. The determination procedures and solution of contract amount of materials supplied by Party A are preliminarily discussed. It is expected that real estate enterprises and construction enterprises can work together for implementing refined management of enterprise after replacementof business tax with value-added tax, the contract amount can be determined rationally and effectively. Tax can be reduced to a rational interval, thereby realizing the purpose of the state to reduce tax burden of enterprises.

关 键 词： 营改增 施工合同 节税