基于成本分析的工程项目税负决策模型

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英文篇名：Tax Burden Decision-making Model of Construction Project Based on Cost Analysis 作者：李倩 ; 唐祺 ; 彭超 英文作者：LI Qian;TANG Qi;PENG Chao;School of Civil Engineering,Central South University of Forestry and Technology; 关键词：营改增 ; 成本分析 ; 税负 ; 决策模型 英文关键词：replacing business tax with VAT;;cost analysis;;tax burden;;decision-making model 中文刊名：JZJJ 英文刊名：Construction Economy 机构：中南林业科技大学土木工程学院; 出版日期：2019-06-05 出版单位：建筑经济 年：2019 期：v.40;No.440 基金：湖南省自然科学青年基金项目(2017JJ3519) 语种：中文; 页：JZJJ201906017 页数：4 CN：06 ISSN：11-1326/F 分类号：83-86

摘要

从成本分析角度,阐述工程项目税负在营改增前后计算方式的变化,得出进项税额的获取是降低税负的关键,并运用线性规划建立工程项目税负决策模型,结合项目实际情况引进约束条件,对模型进行修正、求解、分析得出管控抵扣率为17%的成本是营改增后降低税负的关键,以期为实践提供参考。
        This paper expounds changes of calculation means of tax burden in construction projects before and after value-added tax(VAT)reformation from cost analysis,gains that the acquisition of receipts tax is the key to reduce the tax burden in construction projects. And establishes the tax burden decision-making model of construction projects by using linear programming. Then,modi?es,solves and analyzes the model by introducing constraint conditions according to the actual project situation,concludes that controlling the cost with the deduction rate of 17% is the key to reduce the tax burden of construction projects after VAT reformation,in order to provide some reference for practice.

引文

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