在“营改增”的背景下,很多企业在实际的认识当中还有很大的不足,往往会产生额外将成本增加的状况产生,在这当中,就需要加强对于工程造价的重视,相对于营改增当中所产生的相关影响因素实施有效全面的分析,针对实际的问题采用科学合理的措施,确保企业可持续发展。因此本文就对营改增对工程造价的影响进行分析和探讨。 In the context of “battalion change ”, many enterprises still have a lot of shortcomings in actual understanding, often resulting in additional costs to increase the situation, in which the need to strengthen the emphasis on the project cost, Relative to the reform of the affected areas generated by the relevant factors in the implementation of an effective and comprehensive analysis of the actual problems of scientific and rational measures to ensure sustainable development of enterprises. Therefore, this paper analyzes and discusses the impact of VAT reform on project cost.