自2016年5月1日起，建筑业纳入"营改增"试点范围，由缴纳营业税改为增值税。增值税实行严格的以票管税，取得可抵扣进项税额的多少直接影响着企业的增值税税负。人工费用作为施工成本的重要组成部分，约占15%~25%，能否取得增值税专用发票引起大型施工单位的关注。随着建筑企业管理层与作业层的两层分立，劳务分包已然成为我国建筑施工的主要形式。笔者所在单位近期给几家大型施工单位作"营改增"财税咨询，调研了交通建设项目的劳务分包情况，对大型施工企业内部成立劳务分包企业、外部选择劳务分包企业以及劳务派遣等几种劳务用工方式进行了对比分析。

Construction industry has been included in pilot program since May 1, 2016 to pay value-added tax rather than business tax. Value-added tax is managed through invoices strictly and deductible withholdings on VAT has direct impacts on VAT bearing of enterprises. As a key part of construction cost, labor cost takes about 15%~25%, so large construction companies put great emphasis on whether they could get VAT special invoices. As management level and operation level separate from each other in construction companies, labor subcontracting has become the main form of construction in our country. By providing tax advices to several large construction companies on "business tax reform of VAT", the author investigated labor subcontracting in traffic construction projects, established cost-benefit model for establishing labor subcontracting enterprises by large construction companies in the article and conducted contrastive analysis on several labor employment ways, including internal establishment, external selection of labor subcontracting enterprises and labor dispatching.

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