关于营改增后铁路工程造价标准调整探讨

摘要

简述增值税与营业税,分析实施营改增之后税金的计算情况,结合营改增的要求对铁路工程的造价标准提出了调整方案,希望能够对控制铁路建设工程项目的造价有一定的帮助.%Paper sketches the related content of value added tax and business tax, analyzes the calculation of tax after the implementation of"changing business tax with VAT", combining with the requirements of "changing business tax with VAT" for the railway engineering cost standard, puts forward the adjusting scheme, it is hoped that it will be helpful to control the construction cost of the railway construction project.