基于AHP的营改增对变电安装工程造价影响研究

Research on the Impact Caused by Replacing the Business Tax with VAT on the Cost of Substation Installation Project on AHP

摘要: 营改增是我国当前重大的税制改革，在新环境下，原有的电网建设工程造价和电网企业管理不能发挥其最大作用，因而顺应营改增政策，提高电网建设工程造价管理水平成为电网企业关注的重点。本文是以电网工程造价管理为主线，以营改增前后计税变化为指导，根据AHP所建立的模型及分析结果，在实例分析的基础上对电网企业提出了工程造价管理实施建议，有助于企业在新的宏观背景下把握企业未来发展趋势，尽快适应营改增转型期对企业管理的要求。

Abstract: Replacing business tax with VAT is a current major tax reform in China. In new circumstances, the original power grid construction project cost and the management of power grid enterprises cannot play its biggest role. Thus to comply with the policy of replacing business tax with VAT and improving the level of the power grid construction project cost management level has been the focus of attention of the power grid enterprises. This paper is based on the power grid project cost management and is guided by the change of the tax calculation. According to the results of AHP method model and the case analysis of power grid enterprises, we put forward some suggestions to implement the project cost management. It helps enterprises grasp the future development trend of construction enterprises in the context of the new macro and adapt to the objective requirements of enterprise management in the transition as soon as possible.