摘要
Abstract
Replacing business tax with value-added tax is the adjustment of current tax system and tax rate, which makes the price and tax separated completely, and eliminates the double taxation. It has great effect on pricing rules of project cost, so the tax rates in construction industry are adjusted according to the national tax laws and regulations. The price mode of project cost changes under the new situation:the price of labor, materials, machinery and other costs exclude the tax, which tends to be more scientific. The contradiction between the fixed quota pricing and market pricing need to be solved with more attention. In the long run, the tax burden reduction will promote the healthy development of the construction industry and reflect a fair, reasonable and scientific pricing system of the project cost through tax reform.关键词
建筑业/营改增/税改/工程造价/计价Key words
construction industry/replacing business tax with value-added tax/tax reform/project cost/pricing rules分类
经济学
