2016年5月起,对建筑业将征收多年的营业税改革为征收增值税,由于这两个税种的征税范围、计税方法上存在较大差别,必然对工程计价产生重大影响,甚至也影响着企业的工程造价管理。本文将基于这一重大变革,讨论企业如何进行计价管理和控制,期望为降低税负,加强管理带来一定的参考借鉴。 Since May 2016, the VAT reform on sales tax to be levied on the construction industry for many years will be regarded as value-added tax. Due to the large differences in the scope of taxation and taxation between the two types of tax, it will inevitably have a significant impact on the pricing of projects and may even affect them Enterprise’s project cost management. This article will be based on this major change to discuss how to conduct valuation management and control of enterprises, expect to reduce tax burden, strengthen management to bring some reference.