英语翻译摘要：随着我国税制改革的进行,建筑业营业税改征增值税势在必行.营改增的初衷是避免重复征税,降低企业的税负.但是由

英语翻译
摘要：
随着我国税制改革的进行,建筑业营业税改征增值税势在必行.营改增的初衷是避免重复征税,降低企业的税负.但是由于我国目前增值税体制还不够完善,工程总成本中许多费用无法抵扣进项税额,建筑企业的实际税负可能会增加.本文的研究目的就是弄清楚营改增后建筑企业税负、成本如何变化,并在此基础上做出对策.本文首先从理论角度分析了工程中各项费用对总体税负或总成本的影响,再结合实际工程数据,分析了营改增后实际工程税负的变化.研究发现,实际工程税负都有较大幅度的增加.导致这种结果的主要原因在于某些费用难以取得增值税发票抵扣进项税额.建筑企业要降低人工成本比重,并尽可能多的取得增值税发票抵扣进项税额,才能降低企业的税负.
关键词：建筑业 营业税 增值税 税负 成本

Abstract:along with our country tax system reform,change in construction business tax levied VAT is imperative.Camp of original intention is to avoid double taxation,reduce the tax burden of enterprises.But because our country current value-added tax system is not perfect enough,many costs in the project total cost can't deduct the input tax,building enterprise's actual tax burden is likely to increase.The purpose of this study is to figure out what to increase after the camp construction enterprise tax burden,the cost is how to change,and make countermeasures on this basis.This article first from the perspective of theory analyses the engineering cost of the influence on the total cost of the overall tax burden or,combined with practical engineering data,analyzes the camp change increases the actual project after tax changes.Studies have found that the actual engineering tax burden has increased significantly.Main reason is that some of the costs of the results difficult to obtain the VAT invoice to deduct the input tax.Construction enterprise to reduce labor costs,and obtain the VAT input tax deduction on invoice as much as possible,to reduce the tax burden of enterprises.Key words:construction business tax on value added tax costs