营改增后招标控制价的编制要点研究

摘要

The paper analyzes the key points of preparing bidding control price after replacing the business tax with value-added tax,determines the key points that cost evaluating talents should master on present bases to finish preparation of tender control price under value added tax mode from three aspects known as determining pricing model and value added tax rate of elements,accuratly calculating tax excluded price of provisional sum and provisional estimate as well as materials inquired in market,and precisely identifiing tax paying bodies of supplier,in order to provide reference for preparing bidding control price after replacing the business tax with value-added tax.%分析营改增后招标控制价编制的难点,从确定计价模式和要素增值税税率,准确计算暂列金、专业工程暂估价和市场询价材料的除税金额,精确识别供应商纳税主体三个方面,确定造价专业人员在已有专业基础上完成增值税模式的招标控制价编制应掌握的要点,为营改增后招标控制价编制提供参考.