摘要
做好材料管理应做好材料费用管理,这样才能使施工企业获得经济效益、提高资金利用率、改善技术经济指标。营业税改征增值税对工程材料预算单价和不同的材料供应方式以及工程造价产生什么样的影响,建筑业利益相关方又该如何应对和管理材料费用,成为“营改增”后各相关企业急需解决的重要问题。文章根据“营改增”的相关政策规定,运用营业税和增值税理论及工程造价等相关理论,以“营改增”前后材料预算单价所发生的变化作为研究工程材料费用的基础,从常见的材料供应方式分析了“营改增”前后发生的变化,通过敏感性模型,得出材料费用占比及综合除税率对工程造价的影响幅度和“营改增”前后工程造价保持不变的临界点。可以看出,材料费用占比与材料综合除税率都与工程造价呈负相关,“营改增”后工程造价的各组成部分均由以前的含税费用变为现行的不含税费用,因此工程造价总体下降幅度主要取决于各个部分占工程造价的比重以及相应的综合除税率。
Do a good job in material management should do a good job in material cost management,so as to make construction enterprises obtain economic benefits,improve the utilization rate of funds,improve technical and economic indicators.What is the impact of replacing business tax with VALUE-ADDED tax on project material budget unit price,different material supply methods and project cost,and how stakeholders in the construction industry should cope with and manage material costs,has become an important issue that all relevant enterprises need to solve urgently after"replacing business tax with value-added tax".According to the"camp"instead of the related policy,business tax and value-added tax theory and the engineering cost and other relevant theory,to"camp to increase"material budget unit price before and after change as the basis of study of engineering material cost,from the common way of material supply analysis the changes before and after the camp"change",through the sensitivity of the model,The influence range of material cost ratio and comprehensive tax rate on project cost and the critical point that project cost remains unchanged before and after"replacing business tax with VALUE-ADDED tax"are obtained.You can see that the material cost proportion and comprehensive materials in addition to the tax rate is negative correlation with project cost,project cost after the"battalion to add"each of the component by the previous tax cost into the existing without tax cost,so the project cost overall decline mainly depends on the proportion of each part of the project cost and corresponding comprehensive tax rate.
作者
黄彦婷
Huang Yanting(Guangzhou Municipal Engneering Design and Research Institude Co.Ltd.,Guangzhou 510000,China)
出处
《工程造价管理》
2022年第3期96-101,共6页
Engineering Cost Management
关键词
营改增
敏感性分析
市政工程造价
市政工程材料费用
Replacing business tax with value-added tax
Sensitivity analysis
Municipal engineering cost
Cost of municipal engineering materials
