工程造价实施“营改增”计价方式后对水利概算的影响

Influence of Implementation of 'Replace Business Tax with Value-added Tax' Valuation Mode in Engineering Cost on Water Conservancy Estimation

本文以上海某小型水利工程(初步设计阶段)为案例,通过对比营业税与增值税两种计价模式下的费用构成、计费标准的主要区别、分项工程的单价、投资概算等方面,分析工程造价实施"营改增"计价方式后对水利概算的影响。"营改增"在全国范围内被逐渐推开,最主要变化是税金统一调整为11%,且材料价格由含税价更改为采用不含税价计入预算价,不同材料增值税销项税额不同。本文只是针对上海一小型水利工程项目进行"营改增"的分析,无法形成一般性的结论,仅供参考。但对于上海地区小型水利工程,通过如下案例分析表明,"营改增"实施后,增值税计价模式下投资比营业税计价模式下的分项工程投资约增加15%。

In the paper, a small water conservancy project in Shanghai （preliminary design stage）is adopted as an example. The influ- ence of implementation of ＇Replace Business Tax with Value-added Tax＇ valuation mode in engineering cost on water conservancy is analyzed through comparing the following aspects, such as cost composition of business tax and value-added tax under two valua- tion modes, main differences of charging standard, unit price of sub-projects, investment estimation, etc. ＇Replace Business Tax with Value-added Tax＇ is implemented all over the country gradually. It has the most prominent change that tax is uniformly adjusted to 11%. The material cost is changed from tax-inclusive price to tax-exclusive prices, which is included into budget price. Substituted money on VAT of different materials is different for different materials. In the paper, ＇Replace Business Tax with Value-added Tax＇ is analyzed aiming at a small water conservancy engineering project in Shanghai. General conclusions can not be formed, which only can be used as reference. However, the investment under VAT valuation modes is increased by about 15% compared with sub-proj- ect investments under business tax valuation modes after implementation of ＇Replace Business Tax with Value-added Tax＇ according to analysis of the following cases aiming at small water conservancy projects in Shanghai.