营改增后的“甲供材”和“甲控材”您一定要注意！
<div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"> 营改增后，关于“甲供材”与“甲控材”，很多建筑企业在无形之中<span style="border: none; max-width: 100%; line-height: 2em; user-select: text !important; box-sizing: border-box !important;">增加了税收负担，却无从下手。</span></span><span style="border: none; max-width: 100%; line-height: 2em; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;">“甲供材”的涉税风险到底有哪些？合同签订时有怎样的技巧？“甲控材”规避税收风险的实操要点又有哪些？</span></font><span style="font-size: medium; color: rgb(12, 12, 12);">请看下文讲解！</span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); line-height: 2em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; text-align: center; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(0, 82, 255); user-select: text !important; box-sizing: border-box !important;"><font size="3"><b><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;">一、营改增前后“<span style="border: none; max-width: 100%; line-height: 25.6px; user-select: text !important; box-sizing: border-box !important;">甲供材</span><span style="border: none; max-width: 100%; line-height: inherit; user-select: text !important; box-sizing: border-box !important;">”的区别</span></span> </b></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(0, 82, 255); user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">1“<span style="border: none; max-width: 100%; line-height: 25.6px; user-select: text !important; box-sizing: border-box !important;">甲供材</span><span style="border: none; max-width: 100%; line-height: inherit; user-select: text !important; box-sizing: border-box !important;">”的定义</span> </font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">根据财税36号附件2的规定，甲供材是是指<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">全部或部分</span>设备、材料、动力由<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">发包方或业主</span>自行采购，并将自行采购的设备、材料、动力交给施工企业进行施工的一种建筑工程现象。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">基于此规定，如果发包方针对发包的建筑工程<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">自购的材料为零</span>的现象就是<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">包工包料</span>工程。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">“甲供材”中的业主或发包方自己购买的材料、设备或建筑配件在整个建筑工程造价中所占的比例，在税法中没有规定具体的比例，只要业主自己<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">有购买工程所用材料的行为</span>，即使是业主买一元钱的材料也是“甲供材”现象。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">2营改增前后的区别</font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（1）<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">“甲供材”成本核算的区别</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">营改增后的“甲供材” 直接在发包方或业主进行成本核算，材料供应商将材料<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">发票直接开给发包方或业主</span>进行账务处理。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">而营改增前的“甲供材”分为“设备和装修材料的甲供材”和“除设备和装修材料之外的甲供材”。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">其中“设备和装修材料的甲供材”直接在发包方或业主进行成本核算，即与营改增后的“甲供材”是一样的。“除设备和装修材料之外的甲供材”在<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">施工企业进行成本核算</span>，材料供应商将材料发票直接开给施工企业进行账务处理。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（2）<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">“甲供材”是否计入建筑施工企业的产值的区别</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">营改增后的“甲供材” <span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">不计入施工企业的产值</span>，即在进行工程结算时， “甲供材”不计入施工企业的结算价。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">而营改增前的“甲供材”，其中“设备和装修材料的甲供材”不计入施工企业的产值，与营改增后的“甲供材”是一样的。<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">“除设备和装修材料之外的甲供材”才计入施工企业的产值。</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（3）<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">建筑施工企业对“甲供材”是否要缴纳增值税的区别</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">营改增后的“甲供材”，施工企业<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">不缴纳增值税</span>。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">因为 “甲供材”在发包方进行成本核算，如果发包方依照税法的规定，符合可以抵扣增值税进项税额的情况，则“甲供材”部分的增值税进项税额<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">在发包方享受抵扣</span>，而“甲供材”的成本发票没有在施工企业进行核算，也没有计入施工企业的产值或收入，施工企业<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">不存在</span>针对“甲供材”部分再缴纳增值税。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><b><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></b></font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; text-align: center; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(0, 82, 255); user-select: text !important; box-sizing: border-box !important;"><font size="3"><b>二、“甲供材”的涉税风险及规避的合同签订技巧</b></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">1“甲供材”的税收风险分析：增值税计税方法的选择困境 </font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">财税36号附件2规定：“一般纳税人为甲供工程提供的建筑服务，<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">可以</span>选择适用<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法计税。”</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">在该条文件规定中有个特别重要的词“可以”，具体的内涵是，只要发生“甲供材”现象，建筑施工企业在增值税计税方法上，具有一定的<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">选择性</span>，既可以选择增值税一般计税方法，也可以选择增值税简易计税方法。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">据此，“甲供材”的税收风险主要体现在：<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">建筑企业增值税计税方法的选择的困境，</span>即施工企业与业主签订“甲供材”合同的情况下，到底是选择一般计税方法计征增值税还是选择简易计税方法计征增值税？</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">由于施工企业选择一般计税方法计征增值税的项目<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">可以抵扣增值税进项税额</span>，而选择简易计税方法计征增值税的项目<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">不可以抵扣增值税进项税额</span>。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">2“甲供材”中建筑企业一般计税方法和简易计税方法选择的临界点</font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（1）<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">“甲供材”中建筑企业销售额的确定</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">财税36号附件1规定：“销售额，是指纳税人发生应税行为取得的全部价款和价外费用，财政部和国家税务总局另有规定的除外”。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">同时财税36号附件2规定：“试点纳税人提供建筑劳务服务适用简易计税方法的，以取得的全部价款和价外费用扣除支付分包款后的余额为销售额。”</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">根据以上政策规定，“甲供材”中建筑企业计算增值税的销售额体现为两个方面：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">一是建筑企业选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方法计算增值税的情况下，销售额是建筑企业发生建筑应税行为向发包方或业主收取得的全部价款和价外费用；</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">二是建筑企业选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法计算增值税的情况下，销售额是建筑公司向业主收取得的全部价款和价外费用<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">扣除支付分包款</span>后的余额。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（2）<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">“甲供材”中建筑企业增值税计税方式的选择分析</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">按照财税〔2016〕36号）附件1：《营业税改征增值税试点实施办法》的规定，建造服务的适用税率是11%，而设备、材料、动力的适用税率一般均是17%。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">据此，可以大概计算出“甲供材”中建筑企业增值税计税方式选择的临界点。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">假设“甲供材”合同中约定的工程价税（工程造价是税前工程造价+税前工程造价×11%）合计（不含甲方购买的材料和设备<span style="border: none; max-width: 100%; line-height: 1.75em; user-select: text !important; box-sizing: border-box !important;">）为A，则建筑企业选择一般计税方式和简易办法下的增值税计算如下：</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; text-decoration-line: underline; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">①一般计税方式下的应缴增值税为：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"> 应缴增值税＝A×11%÷（1＋11%）－建筑企业采购材料物质的进项税额＝9.91%×A－建筑企业采购材料物质的进项税额</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; text-decoration-line: underline; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">②简易办法下的应缴增值税为：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">应缴增值税＝A×3%÷（1＋3%）＝2.91%×A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">③两种方法下税负相同的临界点：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">9.91%×A－建筑企业采购材料物质的进项税额＝2.91%×A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">推导出：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质的进项税额＝7%×A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">④由于一般情况下，机电安装、钢结构安装的建筑企业采购材料物质的适用税率一般均是17%，于是，推导出临界点：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"> 建筑企业采购材料物质的进项税额＝建筑企业采购材料物质价税合计×17%÷（1＋17%）＝7%× A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">⑤由此计算出临界点：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计＝48.18%× A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">⑥从事房建工程、路桥工程、水利工程、管道工程和装修工程的建筑企业，建筑企业自行采购材料物质中有30%左右的砂石料、砖和混泥土抵扣3%，70%左右的钢筋建筑材料抵扣17%，于是，推导出临界点：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"> 建筑企业采购材料物质的进项税额＝建筑企业采购材料物质价税合计×17%÷（1＋17%） ×70%+建筑企业采购材料物质价税合计×3%÷（1＋3%) ×30% ＝7%× A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">(0.10171+0.873)建筑企业采购材料物质价税合计</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">⑦由此计算出临界点：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计＝71.86%× A</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(255, 76, 65); user-select: text !important; box-sizing: border-box !important;"><font size="3">【结论】</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">甲供材料模式下，建筑企业选择按一般计税方法或者简易计税方法的<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">临界点参考值</span>是：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">①<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">从事房建工程、路桥工程、水利工程、管道工程和装修工程的建筑企业的临界点参考值是：</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计＝71.86%×甲供材合同中约定的工程价税合计</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">具体是：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">＞</span> 71.86%×甲供材合同中约定的工程价税合计，则选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方法有利</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">＜</span> 71.86%×甲供材合同中约定的工程价税合计，则选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法有利</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">②<span style="border: none; max-width: 100%; line-height: inherit; color: rgb(12, 12, 12); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">机电安装、钢结构安装的建筑企业的临界点参考值是：</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; line-height: inherit; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计＝48.18%×甲供材合同中约定的工程价税合计</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">具体是：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">＞</span> 48.18%×甲供材合同中约定的工程价税合计，则选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方法有利</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">筑企业采购材料物质价税合计<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">＜</span> 48.18%×甲供材合同中约定的工程价税合计，则选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法有利</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">因此，<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">建筑企业采购材料物质</span>占整个工程造价的多少，或者说甲供材料占整个工程造价的多少，是选择计税方式的关键！</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(255, 76, 65); user-select: text !important; box-sizing: border-box !important;"><font size="3">【案例1】</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; line-height: 1.75em; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计＞ 48.18%ד甲供材”合同中约定的工程价税合计，选择一般计税方法的分析</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">江苏省某企业委托一个中国京冶公司承建一主题乐园项目，工程总承包合同造价为1000万元，材料部份600万元，其中“甲供材”为200万元；安装部分400万元。中国京冶将其中100万元的机电安装工作分包给中冶建研公司。（假设购买材料均取得17%的增值税专用发票）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">①<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方式下的应缴增值税为：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">应缴增值税＝（1000-200）×11%÷（1＋11%）－【（600-200）×17%÷（1＋11%）+100×11%÷（1＋11%）】</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">＝79.27-（61.26+9.9）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">=8.11（万元）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"> ②<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>下的应缴增值税为：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">应缴增值税＝（1000-200-100）×3%÷（1＋3%）＝20.38（万元）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">因此，建筑企业采购材料物质价税合计422＞ 48.18%ד甲供材”合同中约定的工程价税合计800万元=385.44万元，选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方法计算增值税，比选择简易计税方法计算增值税更省12.27万元增值税(20.38-8.11)。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(255, 76, 65); user-select: text !important; box-sizing: border-box !important;"><font size="3">【案例2】</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; line-height: 1.75em; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3">建筑企业采购材料物质价税合计＜ 48.18%ד甲供材”合同中约定的工程价税合计，选择简易计税方法的分析</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">江苏省某企业委托一个中国京冶公司承建一主题乐园项目，工程总承包合同造价为1000万元，材料部份600万元，其中含甲供材为500万元；安装部分400万元。中国京冶将其中100万元的机电安装工作分包给中冶建研公司。（假设购买材料均取得17%的增值税专用发票）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">①<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方式下的应缴增值税为：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">应缴增值税＝（1000-500）×11%÷（1＋11%）－【（600-500）×17%÷（1＋11%）+100×11%÷（1＋11%）】</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">＝49.55-（15.31+9.9）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">=24.33（万元）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">②<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>下的应缴增值税为：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">应缴增值税＝（1000-500-100）×3%÷（1＋3%）＝11.65万元）</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">因此，当建筑企业采购材料物质价税合计105.4万元＜ 48.18%ד甲供材”合同中约定的工程价税合计500万元=234万元，选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法计算增值税，比选择一般计税方法计算增值税更省12.68万元增值税(24.33-11.65)。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">3建筑企业“甲供材”涉税风险控制的合同签订技巧</font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">通过以上分析，营改增后，建筑企业与业主或发包方签订“甲供材”合同时，控制多缴纳税收的合同签订技巧是：</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（1）当<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">机电安装、钢结构安装的建筑企业</span>选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方法计算增值税时，必须要争取在甲供材合同中建筑企业采购的材料物质价税合计＞ 48.18%ד甲供材”合同中约定的工程价税合计。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（2）当<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">机电安装、钢结构安装的建筑企业</span>选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法计算增值税时，必须要争取在甲供材合同中建筑企业采购的材料物质价税合计＜48.18%ד甲供材”合同中约定的工程价税合计。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"><span style="border: none; max-width: 100%; line-height: inherit; user-select: text !important; box-sizing: border-box !important;">（3）当从事</span><span style="border: none; max-width: 100%; line-height: inherit; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">房建工程、路桥工程、水利工程、管道工程和装修工程的建筑企业</span><span style="border: none; max-width: 100%; line-height: inherit; user-select: text !important; box-sizing: border-box !important;">选择<span style="border: none; max-width: 100%; line-height: inherit; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>方法计算增值税时，必须要争取在甲供材合同中建筑企业采购的材料物质价税合计＞ 71.86%ד甲供材”合同中约定的工程价税合计。</span><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（4）当从事<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">房建工程、路桥工程、水利工程、管道工程和装修工程的建筑企业</span>选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>方法计算增值税时，必须要争取在甲供材合同中建筑企业采购的材料物质价税合计＜71.86%ד甲供材”合同中约定的工程价税合计。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">4建筑企业与业主或发包方签订“甲供材”合同的节税签订技巧</font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（1）建筑企业采购材料物质占整个工程造价的多少，或者说<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">甲供材料占整个工程造价的多少</span>，是选择计税方式的关键！</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（2）与业主签订甲供材合同的情况下，如果工程报价是（<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">裸价+裸价×11%</span>），则合同中必须注明建筑企业选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">简易计税</span>办法计算增值税，按照3%向业主开具<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">3%</span>的增值税发票。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3">（3）在与业主签订甲供材合同的情况下，如果工程报价是（裸价+裸价×11%），而且业主强烈要求在合同中必须注明建筑企业必须选择<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">一般计税</span>办法计算增值税，按照11%向业主开具<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">11%</span>的增值税发票。<span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">则建筑企业一定要争取业主买的材料在整个工程所用的材料中所占的比重很低。</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; text-align: center; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(0, 82, 255); user-select: text !important; box-sizing: border-box !important;"><font size="3"><b>三、“甲控材”规避税收风险的实操要点</b></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; text-align: center; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(0, 82, 255); user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">1“甲控材”的法律风险和税收风险</font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;">（1）</span><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">“甲控材” 的法律风险</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">“甲控材”是指业主或发包方让与其中标签订建筑施工总承包合同的建筑施工企业到其指定的材料、设备供应商采购建筑材料和设备的一种经济行为。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">《中华人民共和国建筑法》第二十五条规定：“ 按照合同约定，建筑材料、建筑构配件和设备由工程承包单位采购的，发包单位不得指定承包单位购入用于工程的建筑材料、建筑构配件和设备或者指定生产厂、供应商”。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">基于此规定，发包方与施工总承包方签订包工包料合同的情况下，发包方或业主<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">不指定材料设备供应商</span>，否则是违法行为。因此，“甲供材”与“甲控材”的区别主要是：<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">“甲供材”是合法行为，“甲控材”是违法行为。</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; user-select: text !important; box-sizing: border-box !important;"><font size="3"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;">（2） </span><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); text-decoration-line: underline; user-select: text !important; box-sizing: border-box !important;">“甲控材”的税收风险</span></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;">“甲控材”的税收风险，在实践中主要体现如下：发包方与材料供应商签订采购合同，并付款给材料供应商，但材料供应商开发票给建筑企业，从而虚开增值税专用发票。</span><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"> </span></font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3"><br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><font size="3">2“甲控材”税收风险控制实际操作要点</font></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">（1）发包方与建筑企业签订<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">包工包料</span>的合同，且合同中不能有“<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">施工企业向某某材料供应商采购材料的字样</span>”。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">（2）建筑企业与材料供应商签订<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">采购</span>合同，并付款给材料供应商，材料供应商开<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">增值税专用发票</span>给建筑企业。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">（3）发包方付款给建筑企业，建筑企业付款给材料供应商，发包方<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">绝对不能</span>付款给材料供应商。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; line-height: inherit; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">（4）如果发包方一定要付款给材料供应商，今后抵建筑企业的工程款，则必须采用以下方法：<br style="border: none; display: inline; line-height: 10px; user-select: text !important;"></font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">第一，建筑企业先开具<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">11%</span>的建筑服务业的增值税发票给发包方，开票金额与发包方支付给材料供应商的<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">金额一致</span>；</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">第二，建筑企业、发包方和材料供应商签订三方委托支付协议书：建筑企业<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">委托发包方</span>向材料供应商支付材料款。</font></span></div><div style="border: none; font-family: "Microsoft Yahei", "Hiragino Sans GB", Arial, Helvetica, sans-serif; max-width: 100%; clear: both; min-height: 1em; user-select: text !important; box-sizing: border-box !important;"><span style="border: none; max-width: 100%; color: rgb(12, 12, 12); user-select: text !important; box-sizing: border-box !important;"><font size="3">第三、材料供应商开具增值税<span style="border: none; max-width: 100%; color: rgb(255, 0, 0); user-select: text !important; box-sizing: border-box !important;">专用发票</span>给施工企业。</font></span></div><p></p>
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