增值税下建安造价的附加税费计价模型研究  

Research on the Additional Tax Valuation Model of Construction and Installation Cost under VAT

作　　者：钱承浩 

机构地区：[1]上海市建筑建材业市场管理总站,上海200032

出　　处：《建筑经济》2017年第9期32-35,共4页Construction Economy

摘　　要：通过分析增值税下附加税费计价问题,建立适应增值税的附加税费计价模型,确立以计价模型为基础的建安造价计算程序和附加税费计价费率,并进行模型验证。Through the analysis of the issue of the additional tax valuation under value added tax（VAT）,this paper establishes the additional tax valuation model adapt to VAT,then determines the valuation procedure and valuation rate of the construction and installation cost based on the valuation model,finally carries out the model verification.

关 键 词：增值税 建安造价 附加税费 计价模型 

分 类 号：TU723.3[建筑科学—建筑技术科学]