Through the knowledge collation of the architectural knowledge column of this website, Zhong Da Consulting has a basic overview of the impact of the reform of the camp on construction enterprises as follows:
By combing the relevant contents, Zhong Da consulted Bian Xiao and found that the impact of the reform of the camp on construction enterprises is mainly in finance and taxation. The basic contents are as follows:
The tax burden caused by various factors has changed from reduction to increase.
The main reason for the increase in the actual tax burden of enterprises is the deduction of VAT input tax. According to the general taxation method of value-added tax, the value-added tax actually paid by enterprises is the output tax minus the input tax. Insufficient input tax deduction is mainly manifested in:
(1) The labor cost of construction enterprises accounts for about 30%-40% of the total cost. This part of the cost is not deducted by the special VAT invoice at all. Anyone who sees a laborer selling his labor and getting paid must issue an invoice. However, at present, it is difficult to fully deduct the material procurement that accounts for 40%-50% of the total cost, because most construction enterprises are local materials and supply them separately.
(2) The input deduction of different materials is also very different. Such as sand, soil and stone for self-produced buildings sold by general taxpayers; Bricks, tiles, lime and tap water produced by sand digging, earth digging, stone digging or other mineral deposits; When cement is used as raw material to produce commercial concrete, the value-added tax can be calculated and paid at the tax rate of 6% according to a simple method. The materials listed above are the main materials needed for the project, accounting for a large proportion of the contract price, which makes the input tax rate that the construction enterprise can use for deduction only 6%, instead of 17%.
(3) Commercial concrete and other products and services that are exempted by the state or collected first and returned later are tax-free in many places, and the cost of commercial concrete in some construction projects accounts for more than 20% of the main business cost.
(4) It is difficult to deduct the input tax of machinery and equipment purchased before the reform of the camp and the input tax of machinery rental fees, while the financial industry after the tax reform belongs to the proposed tax, and it is likely that the loan interest will not be invoiced.
(5) After the signing of the construction contract, the construction unit will determine the various materials and large-scale equipment it provides, and the supplier will directly match the construction unit. These materials and equipment are directly deducted from the project payment, and special invoices cannot be obtained. At the same time, it is difficult to obtain special invoices for water and electricity used in engineering construction, just like materials supplied by Party A. ..
(6) If the project location is not included in the scope of the pilot reform of the camp, the enterprise will not be able to obtain special invoices.
Based on the above situation, the input tax that enterprises can actually deduct is very limited, mostly variable. Many projects are "following the market". For example, labor costs only go up and down, and there is no special invoice. This kind of "deduction" is "painting cakes to satisfy hunger", which has no actual positive significance and will inevitably lead to an invisible increase in corporate tax burden.
Value-added tax is an extra-price tax, but it affects the whole body. After the implementation of the camp reform, as the construction market is dominated by the buyer, the owner has an absolute advantage in the negotiation of contract price terms. Therefore, even if the taxes are changed, the contract price of the same subject matter will not change much. The added value of construction industry is calculated by income method. Because the contract gross profit, materials supplied by Party A, labor services, depreciation, expenses and other items obtained by the enterprise on the project cannot be obtained with special VAT invoices and cannot be deducted, the cost increases and the profit decreases. At the same time, when purchasing raw materials and fixed assets, construction enterprises can deduct the input tax from the original price in accounting treatment according to regulations, so the book value of assets is definitely less than the business tax. From this point of view, the decrease of total assets, the increase of total liabilities and the decrease of profits may lead to changes in the asset structure of enterprises, thus seriously affecting the core competitiveness of enterprises. In this way, it may touch the red line of life and death of construction enterprises.
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