884aa四虎影成人精品,99久久国产综合精品女图图等你,97在线观看永久免费视频,久久精品国产精品亚洲38,ⅵdeodesetv性欧美

（1 海南大學(xué)經(jīng)濟與管理學(xué)院， ?？?nbsp; 570228； 2 海南大學(xué)土木建筑工程學(xué)院， 海口  570228；3 大信會計師事務(wù)所， 上海 200127）

［摘要］根據(jù)營業(yè)稅與增值稅性質(zhì)和計稅方式的不同，分析了營業(yè)稅改增值稅（“營改增”）對建筑安裝工程計價規(guī)則的影響，在此基礎(chǔ)上建立了“營改增”前后工程造價增減模型，并對模型的增減平衡點做了分析和測算，研究“營改增”對建筑安裝工程造價的影響幅度和變化趨勢。最后，選取三棟不同預(yù)制率的住宅樓進行“營改增”前后建筑安裝工程造價測算對比，結(jié)果發(fā)現(xiàn)，“營改增”后，預(yù)制率越高，建筑安裝工程造價的降低幅度越大。

［關(guān)鍵詞］營改增； 裝配式建筑； 工程造價

中圖分類號：TU-9文獻標識碼：A文章編號：1002-848X(2019)06-0108-04

Study on impact of construction and installation cost of prefabricated buildings by replacing business tax with value-added tax

Chen Yuting1, Du Zhuang2, Cao Xinying2, Bao Shilin3

(1 Department of Economics and Management, Hainan University, Haikou 570228, China;2 Department of Civil Engineering, Hainan University, Haikou 570228, China;3 WUYIGE Certified Public Accountants LLP, Shanghai 200127, China)

Abstract:The impact of replacing business tax with value-added tax (VAT) on the pricing rules for the construction and installation cost was analyzed based on the differences of the natures and the taxation methods between the business tax and VAT. Then an increase-decrease model was built to measure the change of construction and installation cost for replacing business tax with VAT. The balance point of the increase-decrease model was analyzed and calculated, and the influence range and change trend of replacing business tax with VAT on construction and installation cost were studied. Finally, three residential buildings with different prefabrication rates were used to compare the construction and installation costs before and after replacing business tax with VAT. The results show that after replacing business tax with VAT, the higher the prefabrication rate is, the greater the decrease amplitude of the construction and installation cost is.

Keywords:replacing business tax with value-added tax; prefabricated building; construction and installation cost