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为了解和掌握营改增对高速公路工程造价的影响程度及变化幅度,通过选取平原、丘陵、山区三个片区9个高速公路项目,按照交通运输部办公厅印发的《公路工程营业税改征增值税计价依据调整方案》,结合同望造价测算软件和高速公路所在省份的补充规定,进行了2007年定额营改增测算,并研究对比了测算结果,获取了营改增对高速公路工程造价的影响程度及变化幅度范围,同时根据影响程度分析了具体的变化原因。研究结果表明:营改增实施后高速公路项目总造价变化范围为-2.84%~0.19%,平均变化幅度为-0.49%,建筑安装工程费变化约-3.1%~0.27%,独立大桥项目影响幅度稍大,为-2.8%左右。人工费占比较高、材料和机械费占比少的高速公路项目,抵扣较少,通常造价出现小幅上涨的现象;材料和机械费占比较高且材料费中可抵扣较高的高速公路项目,造价下降幅度较大。
In order to understand and grasp the impact of the increase and change on the expressway project cost, nine highway projects in plain, hilly and mountainous areas were selected. According to “Highway Engineering Business Tax Reform Value Added Value Based on adjustment plan of tax valuation based on adjustment plan ”, combined with the calculation of cost estimation software and the supplementary provisions of provinces where the expressway is located, the calculation of fixed-price battalion in 2007 was conducted and the results of calculation were compared and studied. The degree of influence and the scope of the change range, and at the same time analyzes the specific reasons for the change according to the degree of influence. The results show that the total cost of expressway projects after enlarging is changed from -2.84% to 0.19%, the average change range is -0.49%, and the construction and installation costs vary from about -3.1% to 0.27% Slightly larger, at -2.8%. Motorway projects with higher labor costs and less materials and machinery costs have less deductible and generally higher costs. The expressway with a higher proportion of material and machinery costs and a higher deductible material cost Project, a larger decline in cost.