“营改增”后签合同，一定要抓住五个细节！

 导语

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">营改增政策全面实施后，企业管理的规范性将直接影响到企业税负水平。企业在合同条款方面谨慎操作，对防范税务风险尤为重要。以下是合同条款中应明确的要点，以及施工企业如何签合同更省税，让我们来了解一下吧。

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portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important; background-color: rgb(30, 155, 232);">portant; word-wrap: break-word !important;">一portant; word-wrap: break-word !important;">明确合同价格条款

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">增值税为价外税，应当在合同中就合同价款是否包含税金做出明确约定，避免后期产生争议。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">合同价款需明确合同含税总价、合同价（不含税部分）及税款金额，如果签订含税价款，一定要附加发票类型（增值税专用发票或增值税普通发票）和税率的限制，否则对项目成本影响很大；如果签订的是不含税价，企业将根据发票类型，决定付款金额。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">具体约定形式为合同及其他补充文件中所指“价款”或“价格”，如无特别说明，均指含税价格，包含增值税税款及其他所有税费。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important;" />

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important; background-color: rgb(30, 155, 232);">portant; word-wrap: break-word !important;">二portant; word-wrap: break-word !important;">明确有关税务信息条款

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">在合同中，应当就纳税主体信息、应税行为种类及范围、适用税率等内容进行详细约定，确保合同主体信息与发票记载信息一致，同时明确不同种类应税行为的范围及适用税率，从而避免履约过程中产生争议，实现甲方的合法合规进项税额抵扣。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（一）纳税主体信息条款 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">应当在合同中明确双方的基本信息、纳税主体身份及计税方式，并约定乙方纳税主体身份发生变更应及时通知甲方。具体约定形式： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">1、乙方为 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（1）一般纳税人；（2）小规模纳税人。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">甲方纳税人识别号： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">乙方纳税人识别号： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">2、乙方完成本合同项下应税行为的计税方式为 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（1）一般计税；（2）简易计税。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">3、若乙方纳税主体身份发生变更，应自变更之日起15日内，以书面形式告知甲方。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（二）应税行为种类、范围及适用税率条款 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">具体约定形式： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">本合同项下应税服务种类及金额（以含设计的分包合同为例） portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">1、工程设计，金额：（以乙方实际提供的服务为准），适用税率：6%； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">2、工程服务（包括但不限于安装、修缮、装饰等），金额：（以乙方实际提供的服务为准），适用税率：11%。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important;" />

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important; background-color: rgb(30, 155, 232);">portant; word-wrap: break-word !important;">三portant; word-wrap: break-word !important;">明确开具发票的义务及具体要求

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">在合同中，应当明确约定乙方的开票义务以及发票质量要求、开具与送达时间、发票遗失、发票记载项目变更等情形及其处置措施，通过做好前期风险防范，规避履约过程中可能发生的相关争议，切实做到防范风险于未然。portant; word-wrap: break-word !important; overflow-wrap: break-word !important;" /> portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（一）发票质量条款 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">对于乙方所开具发票的形式和实质要求，应当包含：具体金额、盖具增值税发票专用公章、开具时间、汇总开票具体规定等内容，确保发票无瑕疵。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（二）发票开具及送达条款 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">增值税专用发票需要在开票之日起360日内到税务机关办理认证，逾期认证的会导致无法实现抵扣，应当明确约定开票及送达条款。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">具体约定形式： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">1、乙方先开具并送达发票、且在甲方完成发票认证后，甲方才支付对应款项； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">2、为避免乙方以甲方收取并认证发票为由，主张其已完成对应的合同义务，应当约定“甲方收取发票并抵扣的行为，不视为甲方对乙方履约行为的确认”。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（三）发票遗失的处理条款 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">具体约定形式： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">1、因甲方原因发票遗失的，乙方应提供发票记账联复印件及乙方所在地主管税务机关出具的《丢失增值税专用发票已报税证明单》。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">2、因乙方原因发票遗失的，乙方应当负责提供相关凭证或重新开具发票确保甲方能够抵扣相应进项税额。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（四）发票记载项目变更条款 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">实践中，存在发票开具后，实际发生业务与发票记载项目不一致的情形。应当在合同中对该种情形的处置做出约定，避免被认定为虚开发票的风险。具体约定形式为乙方开具发票后,涉及的服务类别、服务价款等增值税专用发票记载项目发生变化的，甲方应当书面通知乙方该事项： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">1、甲方未认证或抵扣发票的，乙方应在收到通知后作废原发票，并于收到通知之日起10日内向甲方重新开具并提供发票； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">2、甲方已经认证或抵扣发票，原发票无法作废的： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">若应开票金额增加的，乙方应于收到通知之日起10日内向甲方补开并提供增加部分金额的发票；若应开票金额减少的，乙方应于收到通知之日起10日内向甲方就减少部分的金额开具红字发票； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">3、发票其他记载项目发生变更，导致发票作废或存在其他任何瑕疵的，乙方应在法律法规及相关政策规定的时间内重新开具发票、补开发票或提供其他合法书面材料，保证甲方实现对应款项进项税额的合法抵扣，否则由乙方承担因此而造成的损失。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important;" />

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important; background-color: rgb(30, 155, 232);">四portant; word-wrap: break-word !important;">明确违约情形及责任条款

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">违约责任的设定能够有效约束和督促乙方按时、按约提供合法合规的发票，同时也能够有效规避乙方违约情况下甲方的经济损失、降低可能产生的诉讼成本。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">具体约定形式： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（一）乙方如以下行为构成严重违约： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">1、向甲方开具的发票为虚假发票，或提供由他人开具的与实际经营业务不符的发票； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">2、向甲方开具的发票无法认证、认证不符或其他任何因发票瑕疵导致发票作废； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">3、未按约定时间向甲方开具发票、或拒绝开具发票； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">4、发票遗失，乙方未配合甲方获得其他可抵扣凭证或重新获得发票； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">5、乙方纳税主体身份发生变更，未及时通知甲方； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">6、乙方未向税务机关按时缴纳对应增值税税款，导致甲方无法抵扣进项税额； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">7、其他因乙方原因，导致甲方无法实现进项税额抵扣的情形。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">8、发生以上情形（乙方虚开除外），经甲方催告乙方拒不改正违约行为，且造成甲方进项税额损失单次或累计金额达20000元（贰万元）及以上，应当认定为严重违约。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">（二）违约责任的承担 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">乙方构成上述严重违约情形的，甲方有权单方面书面通知乙方解除分包合同，乙方以甲方的实际损失承担违约责任。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">涉及罚款违约金的条款建议明确合同结算造价需要包含过程中的罚款、违约金等，即施工或供货方开具发票的时候需要包含罚款及违约金金额部分，但实际付款时此部分金额不予支付。

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">五portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">施工企业签合同时如何才能更省税？

portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">1、营改增前后，增值税计税依据的变化 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">营改增以后，“甲供材”跟营改增之前相比，发生了一个明显的区别。那就是，增值税计税依据发生重要变化。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">营改增之前，甲方购买设备、装修材料，是不交营业税的，但是，除了设备和装修材料之外的甲供材都是需要交营业税的，纳税义务人是施工企业。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">? 案例1：以1000万的工程为例，材料费600万，劳务费400万，施工企业跟业主签甲供材合同。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">营改增之前，施工企业只能从业主手里拿到400万的工程款。但是，施工企业交营业税必须要以1000万为营业税申报的依据。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">营改增以后，甲供材的部分，我们计算增值税时，业主购买的材料是不交增值税的，施工企业只以收到工程款的多少（即400万）作为营业税申报依据。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">施工企业如果选择一般计税，销售额就是从业主处收到的全部价款和价外费用；如果选择简易计税，施工企业的销售额要减掉分包额。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">为什么要这样算？ portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">营改增前，施工企业实施的是总包跟分包之间差额抵扣营业税。营改增以后，如果施工企业选择了简易计税，这个项目所发生的任何成本，是不能抵扣增值税的。所以，作为总包方来讲，你选择简易计税的话，分包开给总包的发票是不能抵扣增值税进项税的，这就需要将*3%来算增值税。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">? 案例2：工程1个亿，业主买主材2000万，施工企业拿到工程款8000万。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">那么，施工企业算增值税的时候，是以8000万为计税依据的。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">2、一般计税与简易计税临界点的确定 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">如何界定哪种情况下选择一般计税，哪种情况下选择简易计税呢？ portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">首先，我们假定甲供材合同中约定的，工程价税合计为a（不包含业主购买的材料和设备）。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">如果选择一般计税，增值税的销项税是可以抵扣的，应缴增值税=[a/（1+c%）]*c%-建筑企业采购物资的进项税额； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">如果选择简易计税，应缴增值税=[a/（1+3%）]*3%。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">我们假设，以上2种计税方法（一般计税跟简易计税）税额相等的情况下，建筑企业的采购物资的进项税额=7%*a。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">同时，建筑企业的采购物资的进项税额=[建筑企业采购物资价税合计/（1+17%）]*17%=7%*a，得出最终结果是 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">建筑企业采购物资价税合计=a*48.180%。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">? 案例分析1： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">工程1000万（招投标报价本身含11%的增值税），材料费600万（含11%），其中甲方买材料200万，施工企业400万，分包100万。portant; word-wrap: break-word !important; overflow-wrap: break-word !important;" /> portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">我们假设，所有材料都可以拿到17%的增值税专票。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">按照一般计税方法： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">施工企业可以拿到800万的工程款，那么增值税=[800万/（1+11%）]*11%-成本400万/（1+11%）*17%=18.01万。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">为什么不是除以（1+17%）？因为我们是按照裸价再加上11%做的总报价。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">一般计税，分包给总包开票，总包是可以抵扣11%的。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">按照简易计税方法： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">增值税=[（1000-200-100）/(1+3%)]*3%=20.38万 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">比较之下，可以看出是一般计税更省钱。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">是不是跟符合我们刚推导出来的数值呢？ portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">建筑企业采购物资价税合计=[400万/（1+11%）]*（1+17%）=422万， portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">大于800万*48.180%=385万，因此应该选一般计税更省税。  portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">? 案例分析2： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">工程1000万（招投标报价本身含11%的增值税），材料费600万（含11%），其中甲方买材料500万，施工企业100万。portant; word-wrap: break-word !important; overflow-wrap: break-word !important;" /> portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">按照一般计税： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">施工企业可以拿到500万的工程款，那么 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">增值税=[500万/（1+11%）]*11%-[成本100万/（1+11%）]*17%=34.23万。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">按照简易计税： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">增值税=[（1000-500-100）/(1+3%)]*3%=11.65万， portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">验证一下： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">建筑企业采购物资价税合计=[100万/（1+11%）]*（1+17%）=105.405万， portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">小于500万*48.180%=240万，因此应该选简易计税更省税。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">3、结论 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">实际生活中，这个比例会比48.180%要小。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">因为所有的建筑材料不可能都是按17%进行抵扣的。像砂石料、混凝土只能抵扣3%，还有其它因为操作或管理而导致的无法抵扣问题也是客观存在的。实际生活当中，这个比例应该是29.9%左右，也就约等于30%。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">因此，营改增以后，对于甲供材工程，如何选择更省税的计税方法的依据是： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">施工企业采购物资价税合计， portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">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； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">如果小于30%，就采用简易计税。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">? 特例分析： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">如果业主在合同中要求：材料、设备由业主自行采购，施工企业必须给业主开可抵扣11%的增值税专用发票，同时必须用一般计税来计税，怎么办？portant; word-wrap: break-word !important; overflow-wrap: break-word !important;" /> portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">工程1000万（招投标报价本身含11%的增值税），材料费600万（含11%），其中甲方买材料500万，施工企业100万。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">对于这样的业主， portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">最好的解决方法就是跟业主谈判，争取让业主少买材料，建筑企业多买材料。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">争取让业主采购材料减到200万，这样就合理了，施工企业的利润才能得到保证。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">以上的内容，都是从施工企业的角度来分析的。对于业主来讲，是很难接受这样的要求的。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">4、不同计税方法对业主的影响 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">对于不同的计税方法，房开公司（业主）可以抵扣多少增值税呢？ portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">还以上面为例： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">一般计税，业主可以抵扣：[200万/(1+11%)]*17%+[800万/(1+11%)]*11%=30.63+79.28=109.91万 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">简易计税，业主可以抵扣：[500万/(1+11%)]*17%+[（1000万-500万）/(1+3%)]*3%=97万 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">从上面的计算可以看出，第一种方案，也就是业主选择甲供材，建筑企业选择一般计税，对于业主来讲更合算，更省税，因此也最容易签合同。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">最后，我们总结一下要点： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（1）项目管理层负责签合同的领导，一定要懂税法。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（2）税收是是签合同签出来的，不是财务部做出来的。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（3）建筑企业应该多准备几个方案，分别从自己和业主角度考虑，经过谈判选取能让双方都获利的合同方案。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">5、温馨提示 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">一般来讲，对于甲供材合同，施工企业选择简易计税方法更省税。 portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">同时，需要注意一下几点： portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（1）按照税法规定，选择简易计税后36个月内不能更改； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（2）简易计税是专门针对项目来讲的，不是针对建筑企业来讲的（施工企业可以这个项目选择简易计税，另一个项目选择一般计税）； portant; word-wrap: break-word !important; overflow-wrap: break-word !important;">portant; word-wrap: break-word !important;">（3）新项目，只有甲供材合同和包工的合同，才可以选用简易计税；除甲供材合同和包工合同外，其他工程建议选用一般计税。 材料预算价