基于新规范中甲供材的结算和抵扣研究

摘要

In order to solve the complication of employer supplied items in the actual settlement and deduction, this paper combines with the practice to conclude advantages and defects of employer supplied items. Based on Invoicing specification of Construction Engineering Quantities Bills published in 2013, stood in the perspective of the employer, this paper divides the two stages of bidding and settlement, definitizes the unit price composition, quantity and inventoriable comprehensive unit price and the methods by the way of case tracking, analyzes the causes of excess recipients and supply shortage of employer supplied items, puts forward the methods to determine the deductible amount by the principle of encouraging the contractor, and puts forward the detailed deduction process to provide the methods and thinking of the settlement and deduction of employer supplied items for the engineering practitioners.%为解决甲供材在实际结算和抵扣中的纠纷，结合实践，总结了甲供材的优点和缺陷，基于2013版《建筑工程工程量清单计价规范》，站在发包人的视角，划分招投标和结算两个阶段，通过案例追踪的形式，明确了甲供材不同阶段的单价组成、数量及计入综合单价和方式，分析了甲供材超领和欠供的原因，并以鼓励承包人为原则，提出了抵扣金额的确定方法，并给出详细的抵扣流程，为工程实践者就甲供材结算与抵扣问题提供方法和思路。