增值税模式下工程计价与利润关系解析

Analysis on Relationship of Project Valuation and Profit under VAT Mode

随着"营改增"政策的落地、推进,各省、地区造价管理部门为了顺利贯彻、落实建筑业"营改增",满足建筑业"营改增"后建设工程计价的需要,结合本省、地区计价依据的实际情况相继出台了计价依据调整的通知及实施意见。本文通过对"营改增"后工程造价计价规则调整的解析,来说明增值税下工程计价与建筑企业利润的关系,以及增值税下成本控制的新要点。

Cost administration departments in all provinces and regions combine practical condition of valuation basis in own provinces and regions to launch notice and implementation suggestions of valuation basis adjustment successively with the implementation and driving of policy ＇ replace the business tax with a value-added tax ＇ in order to carry out and implement ＇ replace the business tax with a value-added tax ＇ in the construction industry smoothly and meet the demand of construction engineering valuation after ＇ replace the business tax with a value-added tax ＇ in the construction industry, In the paper, the relationship between engineering valuation and construction enterprise profit under VAT as well as new keys of cost control under VAT are described through analyzing engineer- ing cost valuation rule adjustment after＇ replace the business tax with a value-added tax ＂.