“营改增”后建设工程造价计价程序的变化探析

Analysis on the Changes of Construction Engineering Cost Valuation Procedure after "Business Tax to VAT" Reform

营业税改征增值税,简称"营改增";就建设工程造价而言,实行"营改增"后实现了价税分离,本文从工程"营改增"前后两种计价规则进行比较,分析了"营改增"对工程造价的影响。

To replace business tax with value added tax, ＂business tax to VAT＂ for short. In terms of construction engineering cost, after implementation of＂business tax to VAT＂, price separation is realized. In this paper, the valuation rules before and after ＂business tax to VAT＂are compared and the influence of the reform on project cost is analyzed.