清理铁路工程概算扣减养路费计算方式的探讨  

Discussion of Calculation Method of Clearing the Railway Engineering Budgetary Estimate of Deducting the Road Toll

作　　者：孙彬 

机构地区：[1]北京中路华丰工程造价咨询有限责任公司,北京100043

出　　处：《铁路工程造价管理》2015年第6期37-40,共4页Railway Engineering Cost Management

摘　　要：2009年实施成品油价格和税费改革后,一部分2009年之前批复初步设计的铁路工程建设项目,在清理概算时如何扣减养路费,成为需要探讨和解决的具体问题。此文根据《国务院关于实施成品油价格和税费改革的通知》的有关条款和铁路工程概预算编制办法及《机械台班费用定额》的有关规定,针对2种计算养路费的方法,以某建设项目实际消耗的机械台班和油燃料及单价为例,通过计算对比,分析2种方法计算养路费产生的差异及原因。After the reform of the prices of refined oil products and taxes and fees in 2009,how to deduct the toll when clearing the budgetary estimate for part of railway construction projects approved preliminary design before 2009 becomes the specific problem need to discuss and solve. According to relevant provisions of the state and engineering cost standard,in terms of two kinds of calculation methods of road toll,taking a construction project of the actual consumption mechanical machine- team and oil fuel and the unit price as an example,this article analyzes the differences between two kinds of method to calculate road toll and the reasons through calculation.

关 键 词：铁路工程 概算清理 养路费扣减 方法 

分 类 号：F530.31[经济管理—产业经济]