摘要
随着青海省高速公路的快速发展,如何保障高速公路的服务质量日趋重要,因此高速公路的维护维修作业对保证高速公路服务质量占据了越来越重的地位。其中维护预算的准确性直接影响到道路维护维修作业的顺利开展,且还将直接影响到高速公路产业的社会效益和经济效益。本文通过对青海省高速公路维护现状的调研,利用先进的科学理念,分别从人、材、机、措施费、管理费、利润、税金等几方面进行分析,制定出具有青海当地特色的人工和其他措施费等费率取费标准。同时结合国家新的营改增的税收制度,从如何编制适用于青海省当地维护维修定额的角度进行探讨。
The mushroom growth of expressways in Qinghai Province has made it increasingly important to ensure the service quality of expressways.The maintenance and repair of expressways have played a bigger and bigger role in ensuring the service quality of expressways.The accuracy of the maintenance budget directly affects the implementation of the maintenance and repair operations and even the social and economic benefits of the expressway industry.After an investigation of the status quo of expressway maintenance in Qinghai Province,this paper draws on advanced scientific concepts to examine expressway maintenance in terms of manpower,materials,machines,construction,management,profits and tax,and to formulate the standards for labor rates and other construction rates with local characteristics of Qinghai Province.In the meantime,it explores how to set quotas for local maintenance and repair based on China’s new tax system of“replacing business tax with VAT”.
作者
张洪云
何振邦
张琳琳
何迎迎
Hongyun Zhang;Zhenbang He;Linlin Zhang;Yingying He(Qinghai Province Highway Construction Management Bureau,Xining 810000,China)
出处
《青海交通科技》
2018年第5期1-7,共7页
Qinghai Transportation Science and Technology
关键词
维护
维修
预算
maintain
service
budget