建筑行业“营改增”形势下招标投标过程中价格的思考

Thinking of Price in the Tendering and Bidding Process of Construction Industry under the Situation of Business Tax Replacement with Value-Added Tax

《关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)下发后,建筑行业自此实现"价税分离",由于企业有一般纳税人与小规模纳税人之分,一般纳税人亦有一般计税和简易计税之分,评标阶段如何定义投标价?经评审的最低投标价法的"价"究竟是"价"还是"价税合计"?现行法规及评标实务这两者之间产生了重大分歧。

Construction industry realizes ＇price and tax separation＇ since release of ＇Notice about Implementing Pitots of Business Tax Replacement with Value-Added Tax Comprehensively＇ （Cai Shui [2016] No. 36）. Enterprises are divided into general taxpayer and small-scale taxpayer generally, and general taxpayers are also divided into general tax and simple tax, how to define bid price at the bid evaluation stage？ Does the ＇price＇ of reviewed minimum bid price method refer to ＇price＇ or ＇total of price and tax＇？ Existing laws and bid evaluation price are different greatly.