铁路工程造价营业税改为增值税的措施研究

Study on Measures of Business Tax Replaced with VAT for Railway Engineering Cost

建筑业营业税改为增值税政策的推行,对铁路工程建设的概预算管理、招投标管理、验工计价、工程结算、竣工决算等工作带来深远影响。此文从铁路工程概预算管理的角度,分析营改增对铁路建设工程投资带来的影响。并对增值税税制下铁路工程概预算的编制方法进行了探讨,通过分析研究,提出适应营改增政策的铁路工程造价标准的调整措施与建议,可为铁路工程建设营改增工作的顺利过渡提供参考。

The implementation of ＂Business Tax Replaced with VAT＂policy in construction business brings far-reaching effect to the budget management,bidding management,inspection and valuation,project settlement,settlement at completion and other work of railway engineering. From the perspective of budget management of railway engineering,the impact of ＂Business Tax Replaced with VAT＂policy on investment of railway construction projects is analyzed in this paper. And the establishment method of railway engineering budget under the value added tax system is discussed. By analysis,the adjustment measures and suggestions for railway engineering cost standard to adapt the ＂Business Tax Replaced with VAT＂policy is proposed,which can provide reference for smooth transition of ＂Business Tax Replaced with VAT＂policy in railway engineering construction.