Study on the Influence of Value-added Tax on the Project Cost of Prefabricated Buildings

被引：0

作者：

Chen, Yu-ting ^{[1
]}

Cao, Xin-ying ^{[2
]}

Bao, Wei ^{[3
]}

机构：

[1] Hainan Univ, Dept Econ & Management, Haikou, Hainan, Peoples R China

[2] Hainan Univ, Dept Civil Engn, Haikou, Hainan, Peoples R China

[3] Longxin Construct Grp Co Ltd, Haimen, Peoples R China

来源：

4TH INTERNATIONAL CONFERENCE ON ECONOMICS AND MANAGEMENT (ICEM) | 2017年

关键词：

Business Tax; Value-added Tax; VAT; Prefabricated Buildings; Engineering Cost;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

It has become the inevitable choice through promoting the development of the prefabricated construction industry to achieve the construction industry transformation and to promote environmental protection. Moreover, the construction industry of China is going into the deductible chain and the construction will be changed with the format implementation of "replace business tax with value-added tax (VAT)". The characteristics of the factory production and the cost change induced by VAT are different from those of the cast-in-situ buildings. Based on the cost change of some real case, the paper analyzes the effect of the VAT, and finally puts forward the measures and methods to reduce the overall cost from the enterprise and the industry level.

引用

页码：179 / 187

页数：9