1、2016.5.1開始實(shí)施營(yíng)改增稅負(fù)測(cè)算對(duì)比表,“*”項(xiàng)目,簡(jiǎn)易計(jì)稅方法（假設(shè)舊項(xiàng)目）,一般計(jì)稅方法（假設(shè)舊項(xiàng)目）,一般計(jì)稅方法（假設(shè)新項(xiàng)目）,假設(shè)按100平方米套測(cè)試項(xiàng)目總建筑面積,124,742.31 ,124,742.31 ,124,742.31 ,105.46 項(xiàng)目公共配套面積,6,463.17 ,6,463.17 ,6,463.17 ,0.00 項(xiàng)目總可售面積,118,279.14 ,118,279.14 ,118,279.14 ,100.00 項(xiàng)目銷售收入,1,029,940,720.00 ,1,029,940,720.00 ,1,029,940,720.00 ,870,700.00

2、 平均單價(jià),8,707.71 ,8,707.71 ,8,707.71 ,8,707.00 折算成不合稅銷售收入,980,895,923.81 ,927,874,522.52 ,927,874,522.52 ,784,414.41 稅率,5.00%,11.00%,11.00%,11.00%應(yīng)繳納增值稅（銷項(xiàng)稅）,49,044,796.19 ,74,030,566.85 ,74,030,566.85 ,62,582.67 可抵扣進(jìn)項(xiàng)：,1、地價(jià)款（直接從收入抵）,282,905,000.00 ,282,905,000.00 ,239,184.00 平均單位成本,2,267.92 ,2,267.92

3、 ,2,267.91 2、前期,18,711,346.50 ,18,711,346.50 ,15,820.00 平均單位成本,150.00 ,150.00 ,150.00 截止2016.4月止已完成進(jìn)度,70%,100%,100%2016.5月起工作量,5,613,403.95 ,18,711,346.50 ,15,820.00 2016.5月起工作量折算不含稅成本,5,295,664.10 ,17,652,213.68 ,14,924.53 預(yù)期進(jìn)項(xiàng)稅率,6.00%,6.00%,6.00%3、建安及基礎(chǔ)、配套,349,278,468.00 ,349,278,468.00 ,295,300.0

4、0 平均單位成本,2,800.00 ,2,800.00 ,2,800.00 截止2016.4月止已完成進(jìn)度,40%,100%,100%2016.5月起工作量,209,567,080.80 ,349,278,468.00 ,295,300.00 2016.5月起工作量折算不含稅成本,188,799,171.89 ,314,665,286.49 ,266,036.04 預(yù)期進(jìn)項(xiàng)稅率,11.00%,11.00%,11.00%預(yù)期可抵扣進(jìn)項(xiàng)稅合計(jì)（進(jìn)項(xiàng)稅）,21,085,648.75 ,35,672,314.33 ,30,159.44 實(shí)際應(yīng)繳納增值稅,49,044,796.19 ,52,944,918.09 ,38,358,252.51 ,32,423.23 測(cè)算稅負(fù)率,4.76%,5.14%,3.72%,3.72%注：以上測(cè)算數(shù)據(jù)假設(shè)2016年5月營(yíng)改增開始取得進(jìn)項(xiàng)稅抵扣發(fā)票抵