建(jian)(jian)(jian)(jian)筑(zhu)(zhu)企(qi)(qi)業(ye)(ye)是(shi)(shi)勞(lao)(lao)動(dong)密(mi)集型行(xing)業(ye)(ye)，對建(jian)(jian)(jian)(jian)筑(zhu)(zhu)企(qi)(qi)業(ye)(ye)而言，勞(lao)(lao)務(wu)(wu)成(cheng)本占總成(cheng)本的(de)(de)(de)20%-30%，勞(lao)(lao)務(wu)(wu)分(fen)(fen)包是(shi)(shi)建(jian)(jian)(jian)(jian)筑(zhu)(zhu)施工中(zhong)把(ba)技術和管理轉(zhuan)化為產品的(de)(de)(de)末端(duan)組織，是(shi)(shi)工程項目管理中(zhong)最關(guan)鍵、最活躍、也最不穩定的(de)(de)(de)因素之一(yi)。自2016年5月1日(ri)起建(jian)(jian)(jian)(jian)筑(zhu)(zhu)業(ye)(ye)“營(ying)改增”后，探索建(jian)(jian)(jian)(jian)筑(zhu)(zhu)企(qi)(qi)業(ye)(ye)勞(lao)(lao)務(wu)(wu)分(fen)(fen)包管理模式(shi)，對建(jian)(jian)(jian)(jian)筑(zhu)(zhu)企(qi)(qi)業(ye)(ye)在激烈市場競爭中(zhong)提(ti)高分(fen)(fen)包成(cheng)本的(de)(de)(de)進(jin)項稅抵扣額，有效(xiao)降低建(jian)(jian)(jian)(jian)筑(zhu)(zhu)企(qi)(qi)業(ye)(ye)的(de)(de)(de)增值稅負擔，尤顯重要(yao)。本文將對“營(ying)改增”后針對建(jian)(jian)(jian)(jian)設(she)工程勞(lao)(lao)務(wu)(wu)分(fen)(fen)包不同(tong)模式(shi)產生的(de)(de)(de)影響進(jin)行(xing)分(fen)(fen)析，并(bing)提(ti)出一(yi)些防范對策。

　　一、建設(she)工程勞務分包及模式

　　勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)是指(zhi)施工(gong)(gong)(gong)(gong)(gong)總承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)或者專業(ye)(ye)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)將其承(cheng)(cheng)(cheng)接工(gong)(gong)(gong)(gong)(gong)程中的(de)人(ren)工(gong)(gong)(gong)(gong)(gong)作業(ye)(ye)發包(bao)(bao)(bao)(bao)給勞(lao)(lao)務(wu)(wu)(wu)企(qi)(qi)(qi)業(ye)(ye)來完成。對于總承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)工(gong)(gong)(gong)(gong)(gong)程來說，勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)工(gong)(gong)(gong)(gong)(gong)作是其重(zhong)要組成部分(fen)(fen)(fen)(fen)(fen)(fen)，是否管理好勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)工(gong)(gong)(gong)(gong)(gong)作，不但(dan)影(ying)響總包(bao)(bao)(bao)(bao)工(gong)(gong)(gong)(gong)(gong)程的(de)進度質(zhi)量，還會影(ying)響總承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)單位(wei)的(de)信譽。總承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)或專業(ye)(ye)承(cheng)(cheng)(cheng)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)與勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)通(tong)過簽訂勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)合(he)同明確(que)雙(shuang)方合(he)作關系，勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)內容一般為(wei)工(gong)(gong)(gong)(gong)(gong)程施工(gong)(gong)(gong)(gong)(gong)的(de)勞(lao)(lao)務(wu)(wu)(wu)作業(ye)(ye)，主要包(bao)(bao)(bao)(bao)含人(ren)工(gong)(gong)(gong)(gong)(gong)費(fei)、二三項材(cai)料費(fei)及小(xiao)型(xing)機(ji)具(ju)使用費(fei)等。雙(shuang)方通(tong)過定期驗(yan)工(gong)(gong)(gong)(gong)(gong)計(ji)價進行結算和支付。“營(ying)改增”后，勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)屬于提供建筑服務(wu)(wu)(wu)的(de)納稅人(ren)建筑企(qi)(qi)(qi)業(ye)(ye)，勞(lao)(lao)務(wu)(wu)(wu)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)企(qi)(qi)(qi)業(ye)(ye)是一般納稅人(ren)還是小(xiao)規模納稅人(ren)，將直接影(ying)響建筑企(qi)(qi)(qi)業(ye)(ye)的(de)分(fen)(fen)(fen)(fen)(fen)(fen)包(bao)(bao)(bao)(bao)成本。

 　　就建(jian)設工程勞務分(fen)包模式來說，具體可分(fen)為(wei)以下三種：

　　(一(yi))傳統勞(lao)務(wu)分包模式(shi)

　　1、“勞(lao)務(wu)小(xiao)(xiao)清包(bao)”。具有勞(lao)務(wu)分(fen)包(bao)資質(zhi)的企(qi)業(ye)實現人工費、小(xiao)(xiao)型機(ji)具費、零星材料等(deng)(deng)包(bao)干的分(fen)包(bao)模式(shi)。這種(zhong)分(fen)包(bao)模式(shi)的主材、混凝(ning)土、大型機(ji)械設備和臨時設施(shi)等(deng)(deng)均由建筑企(qi)業(ye)提(ti)供。

　　2、“勞務大清(qing)包(bao)(bao)”。具(ju)有勞務分(fen)包(bao)(bao)資質的企業(ye)實行人工(gong)費、混(hun)凝土(tu)損耗(hao)(hao)、鋼材(cai)(cai)損耗(hao)(hao)、模板、周轉材(cai)(cai)料、零(ling)星材(cai)(cai)料、機具(ju)設備及臨時設施費等包(bao)(bao)干的分(fen)包(bao)(bao)模式(shi)。這種模式(shi)下，建筑(zhu)企業(ye)只提供鋼材(cai)(cai)、混(hun)凝土(tu)。

　　3、“勞(lao)務清包工(gong)”。具(ju)有勞(lao)務分(fen)包資質的(de)企(qi)業(ye)實行純人(ren)工(gong)費包干的(de)承包模(mo)式。這種模(mo)式下，建筑企(qi)業(ye)提供全(quan)部材料(liao)。以上三(san)種模(mo)式是建筑企(qi)業(ye)勞(lao)務分(fen)包的(de)合法(fa)模(mo)式，被普(pu)遍使(shi)用。

　　實踐(jian)中，勞(lao)務分包往(wang)往(wang)出現名為(wei)勞(lao)務分包，實為(wei)轉包或者建筑(zhu)企業(ye)自(zi)行(xing)用工(gong)但找勞(lao)務公(gong)司虛(xu)假開(kai)(kai)票等違法(fa)情(qing)形(xing)。對于(yu)建筑(zhu)企業(ye)自(zi)行(xing)用工(gong)卻找勞(lao)務公(gong)司虛(xu)假開(kai)(kai)具增值(zhi)稅發票的(de)行(xing)為(wei)，屬(shu)于(yu)違法(fa)犯罪(zui)行(xing)為(wei)，可能以虛(xu)開(kai)(kai)增值(zhi)稅專用發票罪(zui)予以追究(jiu)刑(xing)事(shi)責任(最高(gao)刑(xing)期為(wei)無期徒(tu)刑(xing))，因此建筑(zhu)企業(ye)應(ying)當完全(quan)規避(bi)。

　　勞(lao)(lao)(lao)務(wu)(wu)分(fen)(fen)包實(shi)質是建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)企業(ye)(ye)(ye)(ye)將相關經(jing)營(ying)難(nan)題及風險轉移給建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)，建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)只(zhi)有(you)大(da)幅增(zeng)(zeng)(zeng)加(jia)報價(jia)費(fei)用(yong)(yong)(yong)，由(you)(you)此導致(zhi)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)企業(ye)(ye)(ye)(ye)成本大(da)幅增(zeng)(zeng)(zeng)加(jia)。建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)企業(ye)(ye)(ye)(ye)要(yao)選(xuan)(xuan)擇最合適的(de)(de)勞(lao)(lao)(lao)務(wu)(wu)分(fen)(fen)包模式(shi)(shi)，就(jiu)(jiu)需要(yao)對(dui)(dui)“營(ying)改增(zeng)(zeng)(zeng)”后(hou)(hou)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)的(de)(de)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)征(zheng)收(shou)情況全面(mian)了解，才能在選(xuan)(xuan)擇勞(lao)(lao)(lao)務(wu)(wu)分(fen)(fen)包模式(shi)(shi)時了然于胸(xiong)。對(dui)(dui)于建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)企業(ye)(ye)(ye)(ye)而(er)言，是選(xuan)(xuan)用(yong)(yong)(yong)一般納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人的(de)(de)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)，還(huan)是選(xuan)(xuan)用(yong)(yong)(yong)小(xiao)規(gui)模納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人或(huo)(huo)“清包工”方(fang)(fang)式(shi)(shi)，要(yao)具(ju)體測算成本費(fei)用(yong)(yong)(yong)。對(dui)(dui)于建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)而(er)言，“營(ying)改增(zeng)(zeng)(zeng)”以(yi)后(hou)(hou)，建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)開具(ju)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)(fa)票(piao)按(an)照(zhao)(zhao)11%的(de)(de)征(zheng)收(shou)率(lv)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)，可以(yi)抵(di)(di)扣(kou);清包工方(fang)(fang)式(shi)(shi)、甲供材方(fang)(fang)式(shi)(shi)或(huo)(huo)小(xiao)規(gui)模納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人按(an)照(zhao)(zhao)3%征(zheng)收(shou)率(lv)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)，則(ze)不(bu)能抵(di)(di)扣(kou)。營(ying)改增(zeng)(zeng)(zeng)之前(qian)，建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)按(an)照(zhao)(zhao)3%征(zheng)收(shou)營(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)，不(bu)能抵(di)(di)扣(kou)。由(you)(you)于建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)開具(ju)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)(fa)票(piao)按(an)照(zhao)(zhao)11%的(de)(de)征(zheng)收(shou)率(lv)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)，因此若(ruo)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)有(you)超過8%的(de)(de)進項稅(shui)(shui)(shui)(shui)(shui)(shui)額，則(ze)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)開具(ju)稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)11%的(de)(de)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)(fa)票(piao)就(jiu)(jiu)更劃算。若(ruo)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)沒有(you)超過8%的(de)(de)進項稅(shui)(shui)(shui)(shui)(shui)(shui)額，則(ze)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)公(gong)(gong)司(si)(si)(si)最好(hao)按(an)照(zhao)(zhao)清包工方(fang)(fang)式(shi)(shi)或(huo)(huo)甲供材方(fang)(fang)式(shi)(shi)或(huo)(huo)小(xiao)規(gui)模納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人按(an)照(zhao)(zhao)3%稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)以(yi)簡易方(fang)(fang)法計(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)，否則(ze)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)將較營(ying)改增(zeng)(zeng)(zeng)前(qian)多承擔稅(shui)(shui)(shui)(shui)(shui)(shui)費(fei)。問(wen)題是建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)開具(ju)稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)11%的(de)(de)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)專(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)(fa)票(piao)繳納(na)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)后(hou)(hou)，可能由(you)(you)于其本身業(ye)(ye)(ye)(ye)務(wu)(wu)十分(fen)(fen)單純，其本身的(de)(de)成本費(fei)用(yong)(yong)(yong)又(you)是以(yi)不(bu)能抵(di)(di)扣(kou)的(de)(de)工人工資、社保費(fei)用(yong)(yong)(yong)為主，很難(nan)取(qu)得可以(yi)抵(di)(di)扣(kou)的(de)(de)進項稅(shui)(shui)(shui)(shui)(shui)(shui)額，進而(er)導致(zhi)單純的(de)(de)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)增(zeng)(zeng)(zeng)值稅(shui)(shui)(shui)(shui)(shui)(shui)相比(bi)以(yi)前(qian)的(de)(de)營(ying)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)大(da)幅增(zeng)(zeng)(zeng)加(jia)，因此建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)務(wu)(wu)公(gong)(gong)司(si)(si)(si)若(ruo)采用(yong)(yong)(yong)一般計(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)方(fang)(fang)法，必須進行適當地(di)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)籌劃。

　　(二)其他勞務(wu)分包(bao)模式(shi)

　　1、勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)模(mo)式。勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)是(shi)指建筑(zhu)企(qi)業(ye)(ye)與勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)單位(wei)(wei)(wei)簽(qian)訂勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)協議，勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)單位(wei)(wei)(wei)派(pai)(pai)(pai)遣(qian)(qian)(qian)人員到建筑(zhu)企(qi)業(ye)(ye)，從事(shi)建筑(zhu)企(qi)業(ye)(ye)安(an)排(pai)的工(gong)(gong)(gong)作內容的一種勞(lao)(lao)(lao)(lao)務(wu)(wu)用(yong)工(gong)(gong)(gong)形式。但《勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)暫行規(gui)定(ding)》明確規(gui)定(ding)用(yong)工(gong)(gong)(gong)單位(wei)(wei)(wei)使用(yong)的被派(pai)(pai)(pai)遣(qian)(qian)(qian)勞(lao)(lao)(lao)(lao)動者(zhe)數量不得(de)超過其用(yong)工(gong)(gong)(gong)總量的10%，勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)員工(gong)(gong)(gong)只能在(zai)“臨(lin)時(shi)性、輔助性、替代性”崗位(wei)(wei)(wei)任職且用(yong)工(gong)(gong)(gong)時(shi)間不能超過6個月，如果(guo)違反這些規(gui)定(ding)就可(ke)能導致出現建筑(zhu)企(qi)業(ye)(ye)直(zhi)接與勞(lao)(lao)(lao)(lao)動者(zhe)形成(cheng)事(shi)實上勞(lao)(lao)(lao)(lao)動關系的法(fa)律(lv)后果(guo)。因此(ci)，勞(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)模(mo)式只能是(shi)建筑(zhu)企(qi)業(ye)(ye)補充或次要的勞(lao)(lao)(lao)(lao)務(wu)(wu)用(yong)工(gong)(gong)(gong)方式。

　　根據(ju)國家財(cai)稅(shui)(shui)總局(ju)財(cai)稅(shui)(shui)2016年(nian)36號文件和財(cai)稅(shui)(shui)2016年(nian)47號文件的(de)(de)相(xiang)關規定，“營(ying)改增(zeng)”以(yi)后勞務(wu)派(pai)(pai)遣(qian)公司(si)按照6%的(de)(de)征收(shou)率開(kai)(kai)具增(zeng)值稅(shui)(shui)專用(yong)(yong)發票(piao)，建筑(zhu)企(qi)業的(de)(de)人工(gong)(gong)費可(ke)以(yi)抵扣6%，但勞務(wu)派(pai)(pai)遣(qian)公司(si)也可(ke)以(yi)選(xuan)擇差(cha)額計(ji)(ji)稅(shui)(shui)，就(jiu)是勞務(wu)派(pai)(pai)遣(qian)公司(si)向(xiang)用(yong)(yong)人單位取得(de)的(de)(de)勞務(wu)派(pai)(pai)遣(qian)費用(yong)(yong)減去被(bei)派(pai)(pai)遣(qian)人員(yuan)(yuan)的(de)(de)工(gong)(gong)資(zi)保險福利(li)費用(yong)(yong)，得(de)到的(de)(de)差(cha)額部分(fen)采用(yong)(yong)簡易計(ji)(ji)稅(shui)(shui)，按照5%征稅(shui)(shui)。差(cha)額部分(fen)可(ke)以(yi)開(kai)(kai)具增(zeng)值稅(shui)(shui)專用(yong)(yong)發票(piao)用(yong)(yong)于抵扣，但被(bei)派(pai)(pai)遣(qian)人員(yuan)(yuan)的(de)(de)工(gong)(gong)資(zi)保險福利(li)費用(yong)(yong)(占勞務(wu)派(pai)(pai)遣(qian)費用(yong)(yong)的(de)(de)絕大多數(shu))只能開(kai)(kai)具增(zeng)值稅(shui)(shui)普通(tong)發票(piao)而不能抵扣。這也導致(zhi)勞務(wu)派(pai)(pai)遣(qian)模式在稅(shui)(shui)負上沒有明顯優(you)勢(shi)供建筑(zhu)企(qi)業選(xuan)擇。

　　2、內(nei)部作(zuo)業(ye)(ye)(ye)隊(dui)(dui)伍(wu)(wu)模(mo)式(shi)。內(nei)部作(zuo)業(ye)(ye)(ye)層隊(dui)(dui)伍(wu)(wu)形(xing)式(shi)勞(lao)務分包，是由建筑企業(ye)(ye)(ye)的項目部與內(nei)部作(zuo)業(ye)(ye)(ye)隊(dui)(dui)伍(wu)(wu)簽訂內(nei)部經濟承(cheng)包協(xie)議，以工資單形(xing)式(shi)結算和支付。由于企業(ye)(ye)(ye)內(nei)部勞(lao)務用工的管(guan)理，出現集(ji)體(ti)勞(lao)動(dong)合同、內(nei)部作(zuo)業(ye)(ye)(ye)隊(dui)(dui)、班組勞(lao)務承(cheng)包合同或計(ji)件績(ji)效管(guan)理等新型形(xing)式(shi)。

　　3、非法(fa)轉(zhuan)包(bao)(bao)、違(wei)(wei)法(fa)分包(bao)(bao)、掛(gua)(gua)靠(kao)(kao)等模式。非法(fa)轉(zhuan)包(bao)(bao)，指承(cheng)(cheng)(cheng)包(bao)(bao)單位承(cheng)(cheng)(cheng)包(bao)(bao)建設工(gong)(gong)(gong)(gong)程(cheng)(cheng)后，不(bu)履(lv)行(xing)合同約(yue)定(ding)(ding)的(de)責(ze)任和義務(wu)(wu)，將(jiang)其(qi)承(cheng)(cheng)(cheng)包(bao)(bao)的(de)全部建設工(gong)(gong)(gong)(gong)程(cheng)(cheng)轉(zhuan)給(gei)他(ta)人(ren)或者將(jiang)其(qi)承(cheng)(cheng)(cheng)包(bao)(bao)的(de)全部建設工(gong)(gong)(gong)(gong)程(cheng)(cheng)肢解以后以分包(bao)(bao)的(de)名義分別(bie)轉(zhuan)給(gei)其(qi)他(ta)單位承(cheng)(cheng)(cheng)包(bao)(bao)的(de)行(xing)為(wei)(wei)。違(wei)(wei)法(fa)分包(bao)(bao)，是指勞務(wu)(wu)作(zuo)業(ye)承(cheng)(cheng)(cheng)包(bao)(bao)人(ren)將(jiang)其(qi)承(cheng)(cheng)(cheng)包(bao)(bao)的(de)勞務(wu)(wu)再分包(bao)(bao)以及勞務(wu)(wu)作(zuo)業(ye)承(cheng)(cheng)(cheng)包(bao)(bao)人(ren)除計取(qu)勞務(wu)(wu)作(zuo)業(ye)費用(yong)(yong)外，還計取(qu)主(zhu)要建筑材料款和大中型施(shi)工(gong)(gong)(gong)(gong)機械設備費用(yong)(yong)等行(xing)為(wei)(wei);掛(gua)(gua)靠(kao)(kao)，指沒有資質(zhi)的(de)實際施(shi)工(gong)(gong)(gong)(gong)人(ren)借用(yong)(yong)有資質(zhi)的(de)建筑施(shi)工(gong)(gong)(gong)(gong)企業(ye)名義進行(xing)工(gong)(gong)(gong)(gong)程(cheng)(cheng)建設的(de)行(xing)為(wei)(wei)。為(wei)(wei)規范(fan)建筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)施(shi)工(gong)(gong)(gong)(gong)發承(cheng)(cheng)(cheng)包(bao)(bao)活動(dong)，在《建筑工(gong)(gong)(gong)(gong)程(cheng)(cheng)施(shi)工(gong)(gong)(gong)(gong)發包(bao)(bao)與承(cheng)(cheng)(cheng)包(bao)(bao)違(wei)(wei)法(fa)行(xing)為(wei)(wei)認(ren)定(ding)(ding)查處管理辦法(fa)》中對(dui)非法(fa)轉(zhuan)包(bao)(bao)、違(wei)(wei)法(fa)分包(bao)(bao)、掛(gua)(gua)靠(kao)(kao)等違(wei)(wei)法(fa)行(xing)為(wei)(wei)的(de)具(ju)體構成進行(xing)了明確規定(ding)(ding)。

　　具(ju)(ju)體(ti)而(er)(er)言(yan)，在全額轉(zhuan)包(bao)(bao)(bao)或(huo)提點大(da)包(bao)(bao)(bao)的(de)(de)(de)情況下(xia)，一方面(mian)，建筑企業(ye)(ye)因(yin)無(wu)法取(qu)得可(ke)抵(di)(di)(di)扣(kou)(kou)的(de)(de)(de)進(jin)項(xiang)稅(shui)(shui)發(fa)(fa)票，導致(zhi)稅(shui)(shui)負增(zeng)加，增(zeng)加幅度甚至(zhi)(zhi)超過收(shou)取(qu)的(de)(de)(de)管(guan)理費或(huo)利潤(run)，從(cong)而(er)(er)使利潤(run)大(da)額縮水，甚至(zhi)(zhi)出現虧損。另一方面(mian)，如(ru)果雙(shuang)方簽(qian)訂(ding)的(de)(de)(de)合同中約定建筑企業(ye)(ye)提取(qu)的(de)(de)(de)管(guan)理費為不含稅(shui)(shui)價格，意味著所有(you)稅(shui)(shui)負由勞務分包(bao)(bao)(bao)企業(ye)(ye)承(cheng)擔(dan)，勞務分包(bao)(bao)(bao)企業(ye)(ye)的(de)(de)(de)預期收(shou)益(yi)將因(yin)此降低，收(shou)益(yi)降低直接導致(zhi)偷工(gong)減料等影響質量和安(an)全的(de)(de)(de)行(xing)為發(fa)(fa)生。在掛靠(kao)(kao)項(xiang)目實施時(shi)(shi)，為降低采購成本，掛靠(kao)(kao)單位(wei)購買(mai)材(cai)料時(shi)(shi)，往(wang)往(wang)不開(kai)具(ju)(ju)增(zeng)值稅(shui)(shui)專(zhuan)用發(fa)(fa)票，被(bei)掛靠(kao)(kao)單位(wei)就(jiu)不能獲得進(jin)項(xiang)稅(shui)(shui)抵(di)(di)(di)扣(kou)(kou)發(fa)(fa)票，稅(shui)(shui)負自然會提高;而(er)(er)開(kai)具(ju)(ju)增(zeng)值稅(shui)(shui)專(zhuan)用發(fa)(fa)票，材(cai)料供應商往(wang)往(wang)要(yao)求加價，則掛靠(kao)(kao)方利潤(run)減少，亦會導致(zhi)偷工(gong)減料等影響質量和安(an)全的(de)(de)(de)行(xing)為發(fa)(fa)生，此時(shi)(shi)被(bei)掛靠(kao)(kao)單位(wei)有(you)可(ke)能選擇鋌而(er)(er)走險(xian)，通過非法途(tu)徑獲得可(ke)抵(di)(di)(di)扣(kou)(kou)專(zhuan)票，但因(yin)缺乏(fa)真實的(de)(de)(de)交易行(xing)為，一旦(dan)被(bei)稅(shui)(shui)務機關(guan)發(fa)(fa)現，有(you)承(cheng)擔(dan)刑(xing)事責任(ren)的(de)(de)(de)風險(xian)。因(yin)此，以上(shang)非法模式在“營改(gai)增(zeng)”領域，由于(yu)無(wu)法建立增(zeng)值稅(shui)(shui)抵(di)(di)(di)扣(kou)(kou)鏈條，實現進(jin)項(xiang)稅(shui)(shui)抵(di)(di)(di)扣(kou)(kou)，從(cong)而(er)(er)將無(wu)法生存。

　　(三)直接勞(lao)務合同模式

　　對施工(gong)工(gong)程(cheng)中(zhong)急需(xu)的緊缺工(gong)種、特殊工(gong)種及有資(zi)格的技術工(gong)人(ren)，從社會(hui)上短期聘用，與其個(ge)人(ren)簽(qian)訂(ding)勞(lao)(lao)(lao)(lao)動(dong)合同，以(yi)及建(jian)(jian)筑(zhu)企(qi)業(ye)(ye)與勞(lao)(lao)(lao)(lao)務人(ren)員由于項目急需(xu)而(er)簽(qian)訂(ding)勞(lao)(lao)(lao)(lao)動(dong)合同建(jian)(jian)立勞(lao)(lao)(lao)(lao)動(dong)關(guan)系的模式。建(jian)(jian)筑(zhu)企(qi)業(ye)(ye)普遍對大量(liang)頻(pin)繁簽(qian)訂(ding)勞(lao)(lao)(lao)(lao)動(dong)合同、辦(ban)理(li)社保、勞(lao)(lao)(lao)(lao)動(dong)關(guan)系管(guan)理(li)、工(gong)傷、個(ge)稅(shui)、裁(cai)員、工(gong)程(cheng)結束后勞(lao)(lao)(lao)(lao)動(dong)關(guan)系終(zhong)止等有所顧慮，不習慣或不愿意大規模采用此種模式，但是，建(jian)(jian)筑(zhu)企(qi)業(ye)(ye)作為(wei)勞(lao)(lao)(lao)(lao)動(dong)密集型企(qi)業(ye)(ye)需(xu)要(yao)根據(ju)工(gong)程(cheng)施工(gong)的具體情況進(jin)行人(ren)員調(diao)配，已達(da)到工(gong)程(cheng)施工(gong)順利進(jin)行。現階段(duan)，勞(lao)(lao)(lao)(lao)動(dong)力資(zi)源逐(zhu)漸減少、成本(ben)逐(zhu)年上升、比重越(yue)來越(yue)大的情形下，如(ru)何提(ti)高(gao)勞(lao)(lao)(lao)(lao)動(dong)生產率、提(ti)高(gao)企(qi)業(ye)(ye)核心競爭(zheng)力是建(jian)(jian)筑(zhu)企(qi)業(ye)(ye)亟待解決的難題。

　　二、營(ying)改增對建(jian)設工程勞務分包的影響

　　(一)對傳(chuan)統勞(lao)務分(fen)包模式的影(ying)響(xiang)

　　第一，營(ying)改增后，勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)企(qi)(qi)業(ye)屬于提供建(jian)(jian)筑(zhu)(zhu)(zhu)服(fu)務(wu)(wu)的(de)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)，勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)企(qi)(qi)業(ye)是一般納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)還是小(xiao)規模(mo)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)，將(jiang)直接影響建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)的(de)分(fen)(fen)包(bao)(bao)(bao)成(cheng)(cheng)本(ben)。營(ying)改增后，按凈價(jia)簽訂勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)合同，如果勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)企(qi)(qi)業(ye)仍不(bu)(bu)開(kai)具增值(zhi)稅(shui)(shui)(shui)(shui)專用發票(piao)(piao)給建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)，建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)的(de)分(fen)(fen)包(bao)(bao)(bao)成(cheng)(cheng)本(ben)將(jiang)無進項稅(shui)(shui)(shui)(shui)額抵扣且(qie)不(bu)(bu)能(neng)實現差(cha)額計(ji)稅(shui)(shui)(shui)(shui)，增加建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)增值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)負(fu)。并且(qie)，因(yin)勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)成(cheng)(cheng)本(ben)沒(mei)有(you)增值(zhi)稅(shui)(shui)(shui)(shui)發票(piao)(piao)，分(fen)(fen)包(bao)(bao)(bao)成(cheng)(cheng)本(ben)不(bu)(bu)得(de)在建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)的(de)企(qi)(qi)業(ye)所得(de)稅(shui)(shui)(shui)(shui)前(qian)扣除。如果要求(qiu)勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)企(qi)(qi)業(ye)開(kai)具增值(zhi)稅(shui)(shui)(shui)(shui)發票(piao)(piao)給建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)，勞(lao)(lao)務(wu)(wu)分(fen)(fen)包(bao)(bao)(bao)方可能(neng)要求(qiu)建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)對(dui)其繳納(na)(na)(na)的(de)增值(zhi)稅(shui)(shui)(shui)(shui)進項補償，從(cong)而使(shi)建(jian)(jian)筑(zhu)(zhu)(zhu)企(qi)(qi)業(ye)的(de)成(cheng)(cheng)本(ben)增加。

　　第二，分(fen)包(bao)結算滯后導致(zhi)進(jin)項(xiang)稅抵扣不及時(shi)(shi)。建(jian)筑企業(ye)(ye)和勞務(wu)(wu)分(fen)包(bao)企業(ye)(ye)之間(jian)存在驗工計(ji)價(jia)滯后或(huo)勞務(wu)(wu)費拖欠等情況，導致(zhi)勞務(wu)(wu)分(fen)包(bao)企業(ye)(ye)因建(jian)筑企業(ye)(ye)不及時(shi)(shi)驗工計(ji)價(jia)并拿到已(yi)完工程計(ji)價(jia)款，造成不能(neng)及時(shi)(shi)取得勞務(wu)(wu)分(fen)包(bao)企業(ye)(ye)開具的(de)增值稅專用(yong)發票，從而不能(neng)及時(shi)(shi)抵扣進(jin)項(xiang)稅，建(jian)筑企業(ye)(ye)要墊付本該抵扣的(de)增值稅，造成前(qian)期資金(jin)壓力(li)較大(da)。

　　第(di)三，因勞務(wu)(wu)分(fen)包(bao)方資質和(he)能(neng)力(li)問題不能(neng)開具(ju)增(zeng)值稅專(zhuan)用發(fa)票。對于目前只(zhi)能(neng)提供服(fu)務(wu)(wu)業統一發(fa)票的(de)勞務(wu)(wu)分(fen)包(bao)方，在“營改增(zeng)”后仍然只(zhi)能(neng)按(an)服(fu)務(wu)(wu)業開具(ju)發(fa)票，不能(neng)向建(jian)筑企業開具(ju)增(zeng)值稅專(zhuan)用發(fa)票，造(zao)成建(jian)筑企業將無(wu)法抵扣進項稅。

　　(二)對(dui)勞務派遣形式的影響

　　勞(lao)務(wu)派(pai)遣(qian)是建(jian)筑(zhu)企(qi)業(ye)(ye)與具有(you)勞(lao)務(wu)派(pai)遣(qian)資質(zhi)的勞(lao)務(wu)企(qi)業(ye)(ye)簽訂勞(lao)務(wu)派(pai)遣(qian)協議，由勞(lao)務(wu)公司派(pai)遣(qian)勞(lao)務(wu)人員(yuan)到建(jian)筑(zhu)企(qi)業(ye)(ye)進行(xing)勞(lao)務(wu)作業(ye)(ye)。這種形式(shi)下，一(yi)方面，因(yin)勞(lao)務(wu)派(pai)遣(qian)企(qi)業(ye)(ye)不具備(bei)建(jian)筑(zhu)施工資質(zhi)，在(zai)“營改(gai)增(zeng)(zeng)”后，勞(lao)務(wu)派(pai)遣(qian)企(qi)業(ye)(ye)不能(neng)開具建(jian)筑(zhu)業(ye)(ye)增(zeng)(zeng)值(zhi)(zhi)稅(shui)專用發票(piao)，總承包企(qi)業(ye)(ye)因(yin)不能(neng)取得(de)增(zeng)(zeng)值(zhi)(zhi)稅(shui)專票(piao)而(er)無法(fa)對這部分(fen)勞(lao)務(wu)分(fen)包成(cheng)本抵扣進項稅(shui)，在(zai)一(yi)定程度上增(zeng)(zeng)加了建(jian)筑(zhu)企(qi)業(ye)(ye)的增(zeng)(zeng)值(zhi)(zhi)稅(shui)稅(shui)負;另一(yi)方面，具有(you)建(jian)筑(zhu)勞(lao)務(wu)資質(zhi)的勞(lao)務(wu)派(pai)遣(qian)企(qi)業(ye)(ye)，因(yin)勞(lao)務(wu)派(pai)遣(qian)企(qi)業(ye)(ye)一(yi)般選擇差額計稅(shui)，從而(er)導致建(jian)筑(zhu)企(qi)業(ye)(ye)增(zeng)(zeng)值(zhi)(zhi)稅(shui)進項抵扣降低。

　　(三(san))對綜合作業隊(dui)、專業作業隊(dui)形式的內部作業隊(dui)伍的影響

　　總承包企(qi)業為(wei)了培養自(zi)己的作業層隊(dui)伍及規避勞務(wu)(wu)用(yong)工(gong)(gong)風險，內部成立綜(zong)合作業隊(dui)、專業作業隊(dui)承擔急、難、險、重施工(gong)(gong)任務(wu)(wu)。因(yin)內部作業隊(dui)伍無法(fa)取(qu)得工(gong)(gong)商注冊登記，無相關資質證(zheng)照，不(bu)能開具增值(zhi)稅(shui)專用(yong)發票，故建筑(zhu)企(qi)業支付的人工(gong)(gong)費(fei)無法(fa)進(jin)行進(jin)項稅(shui)抵扣。

　　(四)對掛靠隊伍的影響

　　所謂掛(gua)(gua)靠(kao)隊(dui)伍(wu)，是指(zhi)作業(ye)隊(dui)伍(wu)掛(gua)(gua)靠(kao)于(yu)身份(fen)合(he)法且具(ju)有(you)勞務(wu)(wu)(wu)分(fen)包(bao)(bao)資質(zhi)的(de)施工企(qi)業(ye)，并以該(gai)企(qi)業(ye)名義在總承(cheng)(cheng)包(bao)(bao)企(qi)業(ye)承(cheng)(cheng)擔(dan)勞務(wu)(wu)(wu)分(fen)包(bao)(bao)任務(wu)(wu)(wu)。總承(cheng)(cheng)包(bao)(bao)企(qi)業(ye)與(yu)被(bei)掛(gua)(gua)靠(kao)企(qi)業(ye)簽訂(ding)勞務(wu)(wu)(wu)分(fen)包(bao)(bao)合(he)同(tong)，并取(qu)得被(bei)掛(gua)(gua)靠(kao)企(qi)業(ye)開具(ju)的(de)發(fa)票，但在分(fen)包(bao)(bao)價款由總承(cheng)(cheng)包(bao)(bao)企(qi)業(ye)直(zhi)接支付給掛(gua)(gua)靠(kao)隊(dui)伍(wu)情形下，收款方與(yu)合(he)同(tong)主體、發(fa)票開具(ju)主體不一(yi)致，造成業(ye)務(wu)(wu)(wu)流(liu)、資金流(liu)、發(fa)票流(liu)“三流(liu)不合(he)一(yi)”，這(zhe)種形式給總承(cheng)(cheng)包(bao)(bao)企(qi)業(ye)帶來了法律(lv)風險和后(hou)期(qi)的(de)審計(ji)風險。

　　(五)直接勞動(dong)合(he)同模式的影響

　　建筑企(qi)業直(zhi)接(jie)向勞務員(yuan)工(gong)(gong)(gong)支付工(gong)(gong)(gong)資，本身(shen)不需要繳納任何增值稅，由此導(dao)致該部分(fen)費用(yong)(yong)(含(han)個(ge)稅)在(zai)建筑企(qi)業向建設單位開具的增值稅專用(yong)(yong)發票的稅額中不能抵扣。但(dan)由于國家(jia)個(ge)稅起點較低，在(zai)勞務員(yuan)工(gong)(gong)(gong)工(gong)(gong)(gong)資較高的情況下可(ke)能面臨較重的個(ge)稅成本。

　　三、對策

　　(一(yi))修訂(ding)勞(lao)務(wu)分(fen)(fen)(fen)包(bao)合(he)同(tong)，約定按合(he)同(tong)辦(ban)理(li)驗(yan)工計價(jia)(jia)手續(xu)，并增(zeng)(zeng)加要(yao)求勞(lao)務(wu)分(fen)(fen)(fen)包(bao)企(qi)業(ye)(ye)提供增(zeng)(zeng)值稅(shui)專用發票(piao)(piao)(piao)條(tiao)(tiao)款。一(yi)方(fang)面，建筑企(qi)業(ye)(ye)應修改(gai)合(he)同(tong)條(tiao)(tiao)款，將(jiang)分(fen)(fen)(fen)包(bao)價(jia)(jia)格(ge)(ge)條(tiao)(tiao)款改(gai)為含稅(shui)價(jia)(jia)格(ge)(ge)，明確(que)先開(kai)票(piao)(piao)(piao)后付(fu)款;明確(que)勞(lao)務(wu)分(fen)(fen)(fen)包(bao)方(fang)提供發票(piao)(piao)(piao)的類型、適用稅(shui)率及(ji)提供時間(jian)(jian)等，并約定勞(lao)務(wu)分(fen)(fen)(fen)包(bao)方(fang)必須在(zai)驗(yan)工計價(jia)(jia)確(que)認后一(yi)定時間(jian)(jian)內開(kai)具(ju)增(zeng)(zeng)值稅(shui)專用發票(piao)(piao)(piao);明確(que)總承包(bao)企(qi)業(ye)(ye)在(zai)取得發票(piao)(piao)(piao)后，再向其撥付(fu)驗(yan)工計價(jia)(jia)款。另一(yi)方(fang)面，還要(yao)嚴格(ge)(ge)按合(he)同(tong)約定及(ji)時對勞(lao)務(wu)分(fen)(fen)(fen)包(bao)企(qi)業(ye)(ye)辦(ban)理(li)驗(yan)工計價(jia)(jia)手續(xu)，避(bi)免因(yin)自(zi)身原因(yin)造(zao)成勞(lao)務(wu)分(fen)(fen)(fen)包(bao)方(fang)增(zeng)(zeng)值稅(shui)發票(piao)(piao)(piao)開(kai)具(ju)不及(ji)時。

　　(二(er))在實行按3%增(zeng)(zeng)值稅(shui)稅(shui)率進行簡易征收的(de)情況下，建(jian)(jian)議采(cai)(cai)用“清包(bao)工(gong)”模式(shi)。分包(bao)內(nei)容僅(jin)僅(jin)為人工(gong)費，總承(cheng)包(bao)企業(ye)自(zi)行采(cai)(cai)購(gou)分包(bao)工(gong)程(cheng)所需的(de)包(bao)含二(er)三項(xiang)料、小型機具在內(nei)的(de)材料和設備等(deng)，并取得(de)增(zeng)(zeng)值稅(shui)專用發(fa)票(piao)，增(zeng)(zeng)加建(jian)(jian)筑(zhu)(zhu)企業(ye)的(de)進項(xiang)稅(shui)抵扣(kou)，且建(jian)(jian)筑(zhu)(zhu)企業(ye)的(de)人工(gong)費可(ke)以抵扣(kou)3%。

　　(三)在實行11%增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)率模式下，建議采(cai)用擴大(da)勞(lao)務(wu)(wu)分(fen)(fen)包(bao)模式，將低(di)稅(shui)(shui)率材料(liao)(liao)納入(ru)勞(lao)務(wu)(wu)分(fen)(fen)包(bao)范圍。應充分(fen)(fen)考慮將部分(fen)(fen)預計不(bu)能(neng)取得增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)專用發票(piao)的材料(liao)(liao)費(fei)(fei)、設備租賃費(fei)(fei)等(deng)納入(ru)勞(lao)務(wu)(wu)分(fen)(fen)包(bao)范圍，由分(fen)(fen)包(bao)方(fang)統(tong)一開具增(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)專用發票(piao)，從而抵扣進項(xiang)稅(shui)(shui)。但勞(lao)務(wu)(wu)分(fen)(fen)包(bao)企業會提出增(zeng)(zeng)(zeng)加費(fei)(fei)用成本，這就(jiu)要求建筑公司統(tong)籌(chou)管理做好談判準備。

　　(四)通(tong)過勞務(wu)(wu)(wu)分包(bao)模式規范(fan)勞務(wu)(wu)(wu)派(pai)(pai)遣(qian)(qian)和內部(bu)(bu)勞務(wu)(wu)(wu)分包(bao)管理。總承包(bao)企(qi)(qi)業(ye)(ye)(ye)應當限定使(shi)(shi)用勞務(wu)(wu)(wu)派(pai)(pai)遣(qian)(qian)用工(gong)，可(ke)以(yi)參(can)股成立施(shi)(shi)工(gong)勞務(wu)(wu)(wu)企(qi)(qi)業(ye)(ye)(ye)，或者與(yu)外部(bu)(bu)成熟的施(shi)(shi)工(gong)勞務(wu)(wu)(wu)企(qi)(qi)業(ye)(ye)(ye)建立合(he)(he)作(zuo)關系，將勞務(wu)(wu)(wu)派(pai)(pai)遣(qian)(qian)用工(gong)轉(zhuan)換成由施(shi)(shi)工(gong)勞務(wu)(wu)(wu)企(qi)(qi)業(ye)(ye)(ye)承擔的勞務(wu)(wu)(wu)分包(bao)。對(dui)于內部(bu)(bu)勞務(wu)(wu)(wu)分包(bao)，可(ke)由施(shi)(shi)工(gong)勞務(wu)(wu)(wu)企(qi)(qi)業(ye)(ye)(ye)提供勞務(wu)(wu)(wu)資源和班組，使(shi)(shi)綜(zong)合(he)(he)作(zuo)業(ye)(ye)(ye)隊(dui)、專業(ye)(ye)(ye)作(zuo)業(ye)(ye)(ye)隊(dui)等(deng)內部(bu)(bu)作(zuo)業(ye)(ye)(ye)隊(dui)伍以(yi)施(shi)(shi)工(gong)勞務(wu)(wu)(wu)企(qi)(qi)業(ye)(ye)(ye)名(ming)義(yi)，與(yu)建筑企(qi)(qi)業(ye)(ye)(ye)簽訂勞務(wu)(wu)(wu)分包(bao)合(he)(he)同。在分包(bao)合(he)(he)同中建筑企(qi)(qi)業(ye)(ye)(ye)將部(bu)(bu)分預計不能取(qu)得增值稅專用發票的材料費、設備租賃費等(deng)納入勞務(wu)(wu)(wu)分包(bao)范(fan)圍(wei)，由施(shi)(shi)工(gong)勞務(wu)(wu)(wu)企(qi)(qi)業(ye)(ye)(ye)向建筑企(qi)(qi)業(ye)(ye)(ye)開具增值稅專用發票，從而(er)抵扣(kou)進項稅。

　　(五)規(gui)范(fan)勞務(wu)(wu)分(fen)包(bao)(bao)掛(gua)(gua)靠(kao)管理。建(jian)筑(zhu)(zhu)業“營改增”后(hou)，建(jian)筑(zhu)(zhu)企(qi)業應(ying)選(xuan)擇具(ju)有勞務(wu)(wu)作(zuo)(zuo)業資(zi)質的(de)(de)公司(si)為勞務(wu)(wu)分(fen)包(bao)(bao)企(qi)業，盡量(liang)避(bi)免與掛(gua)(gua)靠(kao)單位進行勞務(wu)(wu)分(fen)包(bao)(bao)合(he)作(zuo)(zuo)。如果建(jian)筑(zhu)(zhu)企(qi)業必須選(xuan)擇掛(gua)(gua)靠(kao)的(de)(de)分(fen)包(bao)(bao)隊伍合(he)作(zuo)(zuo)，建(jian)筑(zhu)(zhu)企(qi)業應(ying)按照稅(shui)法(fa)、財務(wu)(wu)等方(fang)(fang)面管理規(gui)定，規(gui)范(fan)合(he)同(tong)、發票、資(zi)金(jin)及(ji)核算(suan)管理，與被(bei)掛(gua)(gua)靠(kao)方(fang)(fang)簽訂分(fen)包(bao)(bao)合(he)同(tong)，辦理驗工計價(jia)手續，由被(bei)掛(gua)(gua)靠(kao)方(fang)(fang)向(xiang)建(jian)筑(zhu)(zhu)企(qi)業開具(ju)建(jian)筑(zhu)(zhu)業增值稅(shui)專用(yong)發票，建(jian)筑(zhu)(zhu)企(qi)業將計價(jia)款(kuan)打至被(bei)掛(gua)(gua)靠(kao)方(fang)(fang)的(de)(de)銀行賬戶，以滿足增值稅(shui)下(xia)業務(wu)(wu)流、資(zi)金(jin)流、發票流“三流合(he)一”的(de)(de)要求，從而取得(de)合(he)法(fa)有效的(de)(de)增值稅(shui)發票，實現進項(xiang)稅(shui)抵(di)扣(kou)。不(bu)能以委(wei)托(tuo)付(fu)款(kuan)方(fang)(fang)式支付(fu)給分(fen)包(bao)(bao)方(fang)(fang)。同(tong)時(shi)，建(jian)筑(zhu)(zhu)企(qi)業也可(ke)規(gui)避(bi)勞務(wu)(wu)分(fen)包(bao)(bao)法(fa)律風險和后(hou)期的(de)(de)審計風險。

　　建(jian)設工(gong)(gong)程勞務(wu)(wu)分包，作為建(jian)設工(gong)(gong)程施工(gong)(gong)中(zhong)一種重要(yao)的分包模式，風(feng)(feng)(feng)險與效(xiao)益(yi)如影隨(sui)形(xing)。建(jian)筑企(qi)業既需要(yao)對勞務(wu)(wu)分包模式風(feng)(feng)(feng)險進行(xing)風(feng)(feng)(feng)險識別、風(feng)(feng)(feng)險評(ping)估(gu)和制定(ding)風(feng)(feng)(feng)險策略，也需要(yao)在勞務(wu)(wu)分包模式上發現成本效(xiao)益(yi)、增值效(xiao)益(yi)和管(guan)理(li)效(xiao)益(yi)，從而提升建(jian)筑企(qi)業核(he)心競爭力(li)。因此，合法化(hua)、規范化(hua)經營是企(qi)業適應時代發展的長久之(zhi)計(ji)，是促(cu)進建(jian)筑業健(jian)康(kang)有(you)序發展的必由之(zhi)路。