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营改增浅谈,施工单位如何跟“业主”签合同?
发布者: 发布时间:2017/2/14 阅读:1037

足球彩票  “YINGGAIZENG”SHIMUQIANGUOJIASHUIWUGUANLIGAIGEDEZHONGTOUXI,GAIGESHEJIDAOGEXINGGEYEFANGFANGMIANMIANDEWENTI,YINGGAIZENGZHUYAODEMUDESHIJIANSHAOGUOJIASHUIYUANLIUSHI,YIJIBIMIANDUIQIYEDANWEIZHONGFUZHENGSHUI。

  营改增以后,“业主”主要分成两类:

足球彩票  1、BUNENGDIKOUZENGZHISHUIJINXIANGSHUIDEYEZHU,BIRUJIZHENGFUZUODEGONGCHENG,BANGONGDALOU、JIANDEXUEXIAO、XIUDEGONGLUDENG。

  2、KEYIDIKOUZENGZHISHUIJINXIANGSHUIDEYEZHU,BIRUFANGDICHANGONGSI、GONGYEZHIZAOQIYEDENG;

  DIYILEIYEZHU,SHIBUNENGDIKOUZENGZHISHUIJINXIANGSHUIDE,SUOYIWOMENZUIHAOQIANBAOGONGBAOLIAODEHETONG,ZHEIYANGWOMENKEYIDIKOU17%。

足球彩票  DIERLEIYEZHU,XIANGFANGDICHANGONGSISHIXUYAOJIAO11%DEZENGZHISHUI,TADECHENGBENXUYAODIKOU。

足球彩票  ERGONGYEZHIZAOQIYE,ANSHUIFADEGUIDING,2016NIAN5YUE1HAOYIHOU,ZIJIANGONGCHENGBAOKUOBANGONGLOU、CHANGFANGDENGBUDONGCHAN,LIMIANHANDEZENGZHISHUIJINXIANGSHUI,FEN2NIANDIKOU。DI1NIANDIKOU60%,DI2NIANDIKOU40%。

  NEIMEDIERLEIYEZHU,SHIQIANBAOGONGBAOLIAOHETONG,HAISHIQIANJIAGONGCAIHETONGNI?

足球彩票  RUGUOTAMENZIJIMAICAILIAO,KEYIDIKOU17%;RUGUOBAOGONGBAOLIAO,NIMENJITAKAIDEFAPIAOZEKEYIDIKOU11%。YINCI,ZHEILEIYEZHUHENYOUKENENGGENNIQIANJIAGONGCAIHETONG。

  QIANHETONGDEJIQIAO

足球彩票  QIYEJIAODUOSHAOSHUI,BUSHICAIWUZUOZHANGZUOCHULAIDE,ERSHIGONGSIZUOYEWUZUOCHULAIDE,ZHONGDIANSHIGONGSIQIANHETONGQIANCHULAIDE。

足球彩票  YAOJIANGDINIDESHUIFU,JIUYAOGUANKONGNIDEYEWULIUCHENG,GUANKONGNIDEYEWUHUANJIE,ZHONGDIANJIUSHIGUANKONGQIANHETONGHUANJIE!

  一、第一类业主第一选择:签包工包料合同是上上策!

  RUGUOSHIBUNENGDIKOUZENGZHISHUIJINXIANGSHUIDEYEZHU,ZAIZHANLVESHANG,WOMENYIDINGYAOQIANBAOGONGBAOLIAOHETONG,ZHEIYANGHUIGENGSHENGSHUI。

  YIBANLAIJIANG,JIANZHUQIYEDECAILIAOFEI、SHEBEIFEIYAOZHANDAOGONGCHENGZAOJIA60%--70%,RENGONGFEIZHANDAO20%--30%。

  1、材料费税负:

足球彩票  YINGGAIZENGYIHOU,RUGUOQIANBAOGONGBAOLIAOHETONG,WOMENJIYEZHUKAIFAPIAO,YIDINGYAOAN11%SUANSHUI。KESHI,CAILIAOHESHEBEISHISHIGONGQIYEZIJICAIGOUDE,KEYIDIKOU17%。ZHEIYANGYILAI,CAILIAOFEI、SHEBEIFEIXIAJIANG6GEDIAN,DUIYUZONGBAOJIAERYAN,SHUIFUXIAJIANG60%*6%=3.6%。

足球彩票  YINGGAIZENGZHIQIAN,QIYEYAOJIAO3%DESHUI,CHENGYI60%,NEIMECAILIAOFEI、SHEBEIFEISUOZHANFENESHI1.8%。YEJIUSHISHUOYINGGAIZENGZHIHOU,WOMENZAICAILIAOFEI、SHEBEIFEIZHEIYIKUAI,JIUSHAOJIAO3.6%+1.8%=5.4%DESHUI。

  2、人工费税负:

足球彩票  YINGGAIZENGYIHOU,RENGONGFEIZHEIYIKUAISHIANZHAO11%JISHUIDE。DANSHI,WOMENSHIWAIBAOJIJIANZHULAOWUGONGSIDE,JIANZHULAOWUGONGSISHIAN3%JIANYIJISHUIDE。

  SUOYI,JIANZHULAOWUGONGSIKEYIJIZONGBAOGONGSIKAI3%DEZENGZHISHUIZHUANYONGFAPIAO,NEIMEZONGCHENGBAODERENGONGFEIKEYIDIKOU3GEDIAN。ERZONGCHENGBAOJIYEZHUKAISHI11%。DUIZONGCHENGBAOERYAN,RENGONGFEIZENGJIA8GEDIAN。RENGONGFEIAN30%JISUAN,NEIMERENGONGFEISUOZHANDESHUIESHI2.4%。

  YINGGAIZENGZHIQIAN,RUGUOZONGCHENGBAOBARENGONGTONGYANGJIJIANZHULAOWUGONGSI,ZONGCHENGBAOGONGSIKEYICHAEDIKOUYINGYESHUI,JIANZHULAOWUGONGSIHAISHI3%,ZONGCHENGBAOJIYEZHUKAIYESHI3%,ZHEIYANGJIUDIDIAOLE。YEJIUSHISHUO,YINGGAIZENGZHIQIAN,RENGONGFEISHIBUXUYAOJIAOSHUIDE。

  YEJIUSHISHUO,YINGGAIZENGYIHOU,RENGONGFEISHUIFEIZENGJIA2.4%。

  3、总税负:

  CAILIAOFEI、SHEBEIFEIJIANGDI5.4%,RENGONGFEIZENGJIA2.4%,ZONGTILAISHUO,ZHENGTISHUIFEIHAISHIJIANGDI3%。

足球彩票  DANSHI,YOUYIGEQIANTI,WOMENSHIJIASHECAILIAOHESHEBEISHIKEYIDIKOU17%DE。SHIJISHANGZHEIZHONGJIASHESHIBUXIANSHIDE。YINWEISHASHILIAO、SHANGPINHUNNINGTUZHINENGDIKOU3%。YIBANLAISHUO,SHASHILIAOHESHANGPINHUNNINGTUKEYICULVEJIWEI2%ZUOYOU。DUIYUJIANZHUQIYELAIJIANG,SHUIFEIZHISHAOHAISHIJIANGLE1%(3%-2%)DE。LINGWAI,BANGONGYONGPIN、JIXIEFEIDENGHAIKEYIDIKOUYIXIEZENGZHISHUI。

足球彩票  JIELUN:YINGGAIZENGYIHOU,BAOGONGBAOLIAODEHETONG,SHUIFEIYIDINGSHIXIAJIANGDE。BAOGONGBAOLIAODEHETONG,DUIYUSHIGONGQIYELAIJIANG,SHISHANGSHANGCEDEXUANZE,ZUISHIHUIDE。

  RUGUOYEZHUBUNENGDIKOUZENGZHISHUIJINXIANGSHUI,NEIMETAMAICAILIAODEHUAJUEDUISHIYIZHONGLANGFEI。SUOYIJIUXUYAOWOMENGENTAMENGOUTONGXIESHANG,YIDINGYAOQIANBAOGONGBAOLIAODEHETONG。

  第二选择:业主指定供应商和价格,施工企业签“名义”上的包工料合同

  RUGUOYEZHUBUYUANYIQIANBAOGONGBAOLIAODEHETONG,XIANGMUFUZERENYIDINGYAOXIANGFANGSHEFAYIDINGYAOQIAN,ZHISHAOSHIFALVXINGSHISHANGDEBAOGONGBAOLIAOHETONG。

足球彩票  BIRU,KEYIRANGYEZHUZHIDINGCAILIAODEGONGYINGSHANG,SHENZHIJIAGEYEKEYIRANGYEZHUQUEDING。DANSHI,YIDINGYAOCAILIAOSHANGGENSHIGONGQIYEQIANCAIGOUHETONG,YOUSHIGONGQIYEBACAIGOUKUANZHIFUJIGONGYINGSHANG,GONGYINGSHANGKAI17%DEFAPIAOJISHIGONGQIYE。

  ANZHAO《JIANZHUFA》DI25TIAOGUIDING,YEZHUZHIDINGGONGYINGSHANGSHIWEIFAXINGWEI。BUGUO,BUGUANRUHECAOZUO,DOUYAOZAIHEFADECHENGXUZHONGDADAOWOMENDEMUBIAO。

  第三选择:将业主看作施工企业的代购员

  YEZHUJIANCHIZIJICAIGOU,ZHEISHISHIGONGQIYEJIUYAOXIANGFANGSHEFABAYEZHUBIANCHENGSHIGONGQIYEDEDAIGOUYUAN。

  BIRU:GONGCHENGCAILIAOFEI700WAN,RENGONGFEI300WAN。

  YEZHUZHAOGONGYINGSHANGMAICAILIAO,YAOBIANCHENGJIANZHUGONGSIWEITUOYEZHUQUMAICAILIAO。ZHEIYANG,QIANCAIGOUHETONGSHI,YIDINGYAOJIANZHUGONGSIGENGONGYINGSHANGQIANHETONG,YIDINGBUNENGRANGYEZHUGENGONGYINGSHANGQIANHETONG。

足球彩票  ZUIHOU,YIDINGYAOYEZHUXIANBACAILIAOKUANFUJISHIGONGQIYE,ZAIYOUSHIGONGQIYEFUJICAILIAOGONGYINGSHANG。RUGUOYEZHUBUYUANYIBACAILIAOKUANFUJISHIGONGQIYE,ERSHIZHIJIEJIGONGYINGSHANG,ZENMEBAN?ZHEIZHONGQINGKUANGXIA,CAILIAOSHANGKAIPIAOJISHIGONGQIYE,SHIBUNENGDIKOUDE,YINWEIQIANSHIYEZHUFUDE,ZHEIJIAOZUO“PIAOKUANBUYI”。

  RUGUOSHUO,YEZHUYIDINGYAOBACAILIAOKUANFUJIGONGYINGSHANG, SHIGONGQIYEYIDINGYAOGENYEZHUQIANDINGYIFEN700WANDEWULIXIJIEKUANHETONG。QIANWANYIHOU,MASHANGZAIQIANYIFENDISANFANGHETONG,JIJIANZHUQIYEWEITUOYEZHUBAQIANFUJIGONGYINGSHANGDE“SANFANGWEITUOZHIFUXIEYISHU”。

足球彩票  ZAIZHEI2FENHETONGDEQIANTIXIA,YEZHUZUOWEIDAIGOUYUANMEIYOUFASHENGDIANKUANXINGWEI,ZHEIYANGNADAODEPIAOSUIRANBIAOMIANSHANG“PIAOKUANBUYI”,SHIZHISHANGSHIYIZHIDE,RENGRANKEYIDIKOUZENGZHISHUIJINXIANGSHUI。

  第四选择:先开票、后付款,签“三方委托支付协议书”

  YEZHUBUYUANYIQIANJIEKUANHETONGZENMEBAN?ZHEISHIDEJIEJUEFANGFASHI“XIANKAIPIAO,HOUFUKUAN”。YEJIUSHIZAIYEZHUMEICIJICAILIAOSHANGFUKUANZHIQIAN,JIANZHUQIYEYINGGAIXIANJIYEZHUGONGSIKAIJUZENGZHISHUIPUTONGFAPIAO。

  ANZHAOCAISHUI《2016》36HAOFUJIAN2DI41TIAODI2XIANGGUIDING,YINGGAIZENGYIHOU,JIANZHUQIYEZENGZHISHUINASHUIYIWUSHIJIANSHISHOUDAOYEZHUYUSHOUZHANGKUANDEDANGTIAN。

足球彩票  ZHEIZHONGCAOZUODEYISISHI,YEZHUJILEJIANZHUGONGSIYIBIYUSHOUKUAN,JIANZHUGONGSINAZHEYUSHOUKUANZHAODAOGONGYINGSHANGMAICAILIAO。BUGUONI,YUSHOUKUANMEIYOUXIANFANGDAOJIANZHUGONGSIDEZHANGSHANGLAI,TONGGUOYEZHUZHIJIEBAYUFUKUANBOFUJICAILIAOSHANG。

足球彩票  TONGYANG,KAIWANPUPIAOZHIHOU,YEZHU、JIANZHUGONGSI、CAILIAOSHANGSANFANGHAIYAOZAIQIAN“SANFANGWEITUOZHIFUXIEYISHU”,ZHEIYANGRENGRANKEYIDIKOUZENGZHISHUIJINXIANGSHUI17%。

  WEISHENMESHIPUPIAO?YINWEIYEZHUBUNENGDIKOUZENGZHISHUIJINXIANGSHUI,YINCISHIGONGQIYEZHINENGJIYEZHUKAIZENGZHISHUIPUPIAO,BUNENGKAIZHUANPIAO。XIANGDANGYU,YEZHUJIWOMENDEQIAN,SHIGONGQIYEJIAOYUSHOUKUAN,YEZHUFANGJIAOYUFUKUAN,WOMENANZHAOGUIDINGZHIXINGLEZENGZHISHUINASHUIYIWUSHIJIANDEGUIDING。

  ERZHIHOUQIANDE“SANFANGWEITUOZHIFUXIEYI”,XIANGDANGYUWOMENBAYEZHUFUDEYUFUKUANHUAJILECAILIAOGONGYINGSHANG。BUGUO,ZHEIBIQIANMEIYOUJINGGUOSHIGONGQIYEDEZHANGHAO。

  二、第二类业主以房地产公司、工业制造企业为代表的,可以抵扣增值税进项税的业主。

足球彩票  ZHEILEIYEZHU,YIDINGHUIYAOQIUZIJIMAICAILIAODE,YINWEITASHIKEYIDIKOU17%DE,SUOYIYIDINGHUIYAOQIUGENSHIGONGQIYEQIANJIAGONGHETONG。

足球彩票  YIBANLAIJIANG,YIGEGONGCHENGDECAILIAOFEISHIYIDINGDE,YEZHUKENENGZHIGOUMAIZHUCAIHESHEBEI,BUFENZHUCAIHEFULIAOYOUSHIGONGQIYEGOUMAI。RANERDUIYUSHIGONGQIYELAIJIANG,HENDUOFULIAO、BANGONGYONGPINSHIHENNANNADAOZENGZHISHUIZHUANPIAODE。

  YINGGAIZENGYIHOU,SHIGONGQIYERENGONGFEIDESHUILVSHIZENGJIALE2.4%DE,BUNENGMAIZHUCAIDEHUA,JIUBUNENGDIKOU,NEIJIUXIANGDANGYUSHIGONGQIYEDESHUIFUYAOJIAZHONG。

  增值税的计税方法有2种:

足球彩票  YIZHONGSHIYIBANJISHUI,SHIGONGQIYEAN11%LAIJIAOSHUI;

  YIZHONGSHIJIANYIJISHUI,SHIGONGQIYEAN3%JIAOSHUI。

  SHIJISHANG,

  RUGUOSHIGONGQIYEANZHAOJIANYIJISHUIFANGFALAIJISHUI,ZENGZHISHUISHIJISHUIFUSHI3%/(1+3%)=2.91%。

  RUGUOSHIGONGQIYEANZHAOYIBANJISHUIFANGFALAIJISHUI,ZENGZHISHUISHIJISHUIFUSHI11%/(1+11%)*11%=9.91%。

  RUGUOSHIGONGQIYEANZHAOJIANYIJISHUISUANZENGZHISHUI,ZHEIGEXIANGMUFASHENGSUOYOUCHENGBENDEJINXIANGSHUIBUKEYIXIANGSHOUDIKOUYOUHUI;RUGUOXUANYONGYIBANJISHUIDEFANGFA,BENXIANGMUFASHENGSUOYOUCHENGBENDEJINXIANGSHUIKEYIXIANGSHOUDIKOUYOUHUI。

  LINGWAI,WOMENDEJIANZHUGONGCHENGYOUBUTONGDEXINGTAI,YOUJIANZHU、LUQIAO、DIANLAN、TUJIAN、ZHUANGXIUANZHUANGGONGCHENG,BUTONGGONGCHENGDECAILIAOHESHEBEISUOZHANDEBIZHONGSHIWANQUANBUYIYANGDE。

足球彩票  NEIME,DANGYEZHUYAOQIUJIAGONGCAISHI,SHIGONGQIYERUHEXUANZEJISHUIFANGFANI?

足球彩票  FALVGUIDING,NASHUIRENWEIJIAGONGGONGCHENGTIGONGJIANZHULAOWU,KEYIXUANZEJIANYIJISHUI。YANWAIZHIYIJIUSHI,SHIGONGQIYEKEYIXUANZEJIANYIJISHUI,YEKEYIXUANZEYIBANJISHUI。

  2016NIAN5YUE1HAOYIHOU,XINFASHENGDEJIAGONGCAIHETONG,SHIGONGQIYEKEYIZIYOUXUANZEJISHUIFANGFA。

足球彩票  SHOUXIANLEJIEYIXIA,SHENMESHIJIAGONGCAI?

  JIAGONGGONGCHENGSHIQUANBUHUOBUFENCAILIAO、SHEBEIYOUFABAOFANGCHENGDANDEJIANZHUGONGSI。

  ZHEIGE“BUFEN”MEIYOUMINGQUEDEBILIGUIDING,SHIYOUSANFANGXIESHANGQUEDINGDE。YEZHUMAIDEDUO,SHIGONGQIYEZIRANJIUMAIDESHAOLE。YINCI,SHIGONGQIYEXUANZEYIBANJISHUIHAISHIJIANYIJISHUI,GUANJIANSHIYOUSHIGONGQIYEYUYEZHUTANPAN,YOUSHIGONGQIYESUOGOUMAIDESHEBEI、CAILIAOSUOZHANBIZHONGYOUDUOSHAOJUEDING。

  ZENGZHISHUIFAPIAOFENLIANGZHONG,FENWEIZENGZHISHUIPUTONGFAPIAOHEZENGZHISHUIZHUANYONGFAPIAO。

  DUIYUYIBANNASHUIRENLAIJIANG,DUIWAIWOMENKEYIKAIZENGZHISHUIPUTONGFAPIAO,YEKEYIKAIZENGZHISHUIZHUANYONGFAPIAO,SHUIFUDOUSHI11%。

足球彩票  ZENGZHISHUIPUTONGFAPIAO,DUIYUDUIFANGERYANSHIBUNENGDIKOUDE,ERWOMENRENGRANKEYIDIKOU;ZENGZHISHUIZHUANYONGFAPIAO,DUIFANGKEYIDIKOU。

足球彩票  YINGGAIZENGYIHOU,ZENGZHISHUIJINXIANGSHUIDEDIKOU,ZHINENGYONGZENGZHISHUIZHUANYONGFAPIAO。DANZENGZHISHUIZHUANYONGFAPIAO,BIERENKAIJINIYIHOU,SHANGMIANBIAOZHUYOUKAIPIAORIQI,KAIPIAORIQI180TIANYINEI,YIDINGYAOZAIWANGSHANGRENZHENG,BURENZHENGSHIBUNENGDIKOUZENGZHISHUIDE。RUGUOCHAOGUO180TIAN,ZHEIGEZENGZHISHUISHIYAOJICHENGBENDE,KEYIYONGLAIDIKOUQIYESUODESHUI。

  案例说明:

  MAIGANGCAI1170WAN,NADAOZENGZHISHUIZHUANPIAO,ANDAOLISHIKEYIDIKOU170WANDEJINXIANGSHUI,JIEGUOKAIPIAORIQI180TIANYINEIMEIYOURENZHENG,NEIJIUBUNENGDIKOULE。NEIZHEI170WANJIUYAOJIRUNIDECAIGOUCHENGBEN,YIHOUQIYESUODESHUIHUIJIANDIAO170WAN。

  SUOYI,SHIGONGQIYEZAINADAOZENGZHISHUIZHUANPIAODEQINGKUANGXIA,NIDEZHANGSHANGMEIYOUXIAOXIANGSHUI,ZHIYOUJINXIANGSHUI,ZHEIJIAO“DAOGUA”,“DAOGUA”BUNENGDIKOU,ZENMEBAN?ZHEIGEYUEBUNENGDIKOUJIUXIAGEYUEDI,KEYIYIZHIWANGHOUYAN,MANMANDI。YOUYIGEDIKOUQIXIAN,KEYIYIZHIDAOGONGSIDAOBIDENEIYITIAN,DOUSHIKEYIDIKOUDE。

  ZAIJIANYIJISHUIDEQINGKUANGXIA,ZENGZHISHUISHIBUNENGDIKOUJINXIANGSHUI,DANSHIKEYIDIKOUQIYESUODESHUI。BUGUO,YINGGAIZENGYIQIAN,QIYESUODESHUI=(SHOURU-CHENGBEN)*25%,ERSHOURUHECHENGBENLIMIAN,DOUSHIHANLEZENGZHISHUIDE。

  YINGGAIZENGYIHOU,ZHIYOUNIHUODEZENGZHISHUIZHUANPIAODEQINGKUANGXIA,CHENGBENYAOXIAJIANG,SHOURUYAOXIAJIANG,YINWEISHENME?DANGRANSHIYINWEIJIANDIAOLEZENGZHISHUI。

  NEIMEDANGYEZHUXUANZEJIAGONGCAI,SHIGONGQIYEDAODIXUANZENEIZHONGJISHUIFANGFANI?

  结论:足球彩票施工企业采购物资的价税合计,如果大于甲供材合同约定的工程价税合计的30%,就采用一般计税;如果小于甲供材合同约定的工程价税合计的30%,就采用简易计税。

 
 

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