| On May 1,2016,China fully implemented the "replacing business tax with value-added tax" policy to ensure that the tax burden of all industries only decreased but not increased.VAT only taxes the "value-added part" in the production,circulation and service of goods,which not only effectively avoids repeated taxation and lightens the burden of enterprises,but also effectively avoids tax evasion and tax evasion through the deduction chain formed by VAT.With the vigorous development of China’s economy,the construction industry has achieved good development,but the degree of industrialization of China’s construction industry is not high,and the profit rate of the construction industry is low.After the policy of replacing business tax with value-added tax,it has a huge impact on all aspects of construction enterprises,especially the project cost.Based on the fact that the value-added tax has been implemented for more than 4years,taking a processing center project of a company in Guangdong as an example,I am mainly responsible for analyzing the cost factors affecting the determination of project cost and solving practical problems in the implementation stage by using the pricing data sheet.From the project,it is necessary to consider the impact on the project cost from the perspective of cost components.In the process of project implementation,the pricing data table under the current pricing rules is difficult to meet the actual needs,the data analysis is cumbersome and complex,and the cost personnel have a large workload in processing data.Based on the basic knowledge of project cost,the composition of construction and installation engineering cost and the characteristics of project cost composition and project cost pricing system before and after replacing business tax with value-added tax,this paper takes the increase and decrease of cost under the mode of value-added tax as the evaluation index Based on the pricing rules after replacing business tax with value-added tax(VAT),a mathematical model is constructed to quantitatively analyze the impact of VAT on project cost.In view of the problems in the application of the pricing data table under the current pricing rules in the actual project work,this paper puts forward the innovative design of the pricing data analysis table for the determination and data analysis of the project cost.It has a certain theoretical and practical significance for guiding engineering practice. |
