砖混结构类建设项目营改增计价方法研究

Research on the Valuation Method of Business Tax into VAT for Brick Concrete Structure

基于营改增方案,从工程计价角度出发,对砖混结构的人工费、材料费、施工机具使用费、企业管理费逐一分析,计算增值税下的工程造价,并与营业税下的工程造价进行对比,分析11%增值税率下营改增给砖混结构的建安工程费带来的影响,并提出"全费用综合单价"计价方法,以利于营改增的具体实施。

Based on the program of business tax into VAT,from the engineering valuation point,analyzes the labor cost,material cost,construction equipment usage fees,enterprise management fee of brick concrete structure,calculates the engineering cost under value-added tax,and compares the engineering cost under the business tax,analyzes the impact of the 11% VAT rate to construction costs,and puts forward the“full cost of comprehensive unit price” valuation methods to promote the specific implementation.