“营改增”对公路工程建设项目造价的影响分析

Analysis of the influence that the replacement of business tax by value-added tax on the cost of eighway engineering

通过研究"营改增"前后公路工程造价编制内容的变化,并对某高速公路在营业税和增值税计价模式下的建安费进行对比分析,得出"营改增"对公路工程建安费各组成费用的影响。

Through the study of the changes in the content of highway engineering cost before and after the tax reform, compared and analyzed the construction and installation costs of a highway under the business tax and value-added tax valuation mode,finally the influence that the replacement of business tax by value-added tax on the composition cost is obtained.