营改增后铁路工程造价标准调整研究

发布时间：2018-01-09 00:13

本文关键词：营改增后铁路工程造价标准调整研究　出处：《铁道工程学报》2016年11期 　论文类型：期刊论文

【摘要】：研究目的:适应国家税制改革要求,满足铁路基本建设工程营业税改增值税后设计概预算编制要求,对铁路工程造价标准的费用组成、费用计算方法、费用标准、专业定额等如何依法合规、科学合理调整进行全面研究。研究结论:(1)铁路建筑安装工程造价=税前铁路建筑安装工程造价×(1+11%),税前铁路工程造价为人工费、材料费、施工机械使用费、运杂费、价差、填料费、施工措施费、特殊施工增加费、间接费之和,各费用项目均以不包含增值税可抵扣进项税额的价格计算;(2)材料信息价格增加不含增值税可抵扣进项税额的价格,当地料等材料的设计概算价格应按不含增值税的调查价计列;(3)城市维护建设税、教育费附加、地方教育附加等附加税费与企业管理水平密切相关,因此应移入工程造价企业管理费内容中;(4)设备原价按不含增值税可抵扣进项税额的价格计入概算,以设备原价为基数重新计算调整设备运杂费费率,税金按设备原价和设备运杂费之和乘以11%计列;(5)本研究成果可应用于铁路工程造价领域,可为修订现行铁路工程造价标准提供参考。
[Abstract]:Objective: to meet the requirements of the national tax system reform, to meet the railway infrastructure construction business tax reform VAT design budget requirements, standards of railway engineering cost cost composition, calculation method, cost standard, professional quota to compliance, scientific and rational adjustment to conduct a comprehensive study. The conclusion of the study: (1) the railway construction and installation the project cost of railway construction and installation engineering cost tax = x (1+11%), before the railway engineering cost for labor costs, material costs, construction machinery use fees, transportation fees, price, packing charges, construction measures fee, special increased construction costs, indirect costs and expenses, all projects are not include VAT deductible the input tax price calculation; (2) increase the material information price excluding VAT deductible VAT price, local materials and other materials, the design budget price should be according to the investigation price without VAT included; (3) city City maintenance and construction tax, education surcharge, local education surcharge and other related tax and enterprise management level, and should therefore be moved into the project cost management fees in the content; (4) the original equipment by excluding VAT deductible VAT price included in the budget, with the original equipment as the base re adjusting equipment transport fees rate calculation according to the original equipment, taxes and equipment transport fees and multiplied by 11%; (5) the results of this study can be applied in the field of railway engineering cost, which can provide reference for the revision of the railway engineering cost standard.

【作者单位】：中国铁路总公司;
【分类号】：U215.1;F812.42
【正文快照】： 2016年3月,财政部、国家税务总局印发的《关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)规定,自2016年5月1日起,建筑业由缴纳营业税改为缴纳增值税。建筑业营业税改征增值税,将对铁路基本建设工程造价产生重大影响,因此有必要对铁路工程造价标准如何调整进行全

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