“营改增”对市政工程材料费对工程造价的敏感性影响研究

Study on the Sensitivity Influence of “Replacing Business Tax with Value-Added Tax” on Municipal Engineering Material Cost on Project Cost

摘要: 随着营业税改征增值税(营改增)政策的实施，市政工程材料费用的管理与控制对于施工企业的成本控制和经济效益具有重要影响。本文旨在分析营改增政策对市政工程材料预算单价、供应方式以及工程造价的影响，并通过构建敏感性模型，探讨材料费用占比及综合除税率对工程造价的影响幅度。研究结果表明，材料费用占比与材料综合除税率与工程造价呈负相关，且营改增后工程造价的总体下降幅度主要取决于各部分占工程造价的比重及相应的综合除税率。

Abstract: With the implementation of the policy of replacing business tax with value-added tax (replacing business tax with value-added tax), the management and control of municipal engineering material costs have an important impact on the cost control and economic benefits of construction enterprises. This paper aims to analyze the impact of the policy of replacing business tax with value-added tax on the budget unit price, supply mode and project cost of municipal engineering materials, and discuss the proportion of material cost and the impact of comprehensive tax rate on the project cost by constructing a sensitivity model. The results show that the proportion of material cost is negatively correlated with the comprehensive material tax rate and the project cost, and the overall decrease of the project cost after replacing the business tax with a value-added tax mainly depends on the proportion of each part in the project cost and the corresponding comprehensive tax rate.