基于完全价税分离的铁路工程设计概算编制方法研究  

Research on Compilation Method of Railway Design Budget Estimate Based on Complete Price and Tax Separation

作　　者：钟明琳 李伟 金强 唐小平 ZHONG Minglin;LI Wei;JIN Qiang;TANG Xiaoping(China Railway Economic and Planning Research Institute,Beijing 100038,China)

机构地区：[1]中国铁路经济规划研究院有限公司,北京100038

出　　处：《建筑经济》2021年第9期47-52,共6页Construction Economy

基　　金：国家铁路局基金项目:铁路基本建设工程设计概(预)算编制办法、费用定额(2019ZJ017)。

摘　　要：本文提出基于完全价税分离原则的设计概算编制方法,调整设计概算的费用组成,建立设计概算中各项费用的计算方法,明确建筑安装工程费、设备购置费、其他费、预备费、机车车辆(动车组)购置费、甲供物资的增值税计列方案,给出设计概算编制中需要注意的问题。该方法实现设计概算全费用项目增值税的计列,能够有效提高设计概算编制和投资管理的准确性,并可为新一轮铁路工程造价标准的修订提供参考。This paper proposes a compilation method of railway design estimate based on the principle of complete price and tax separation.Adjusts the cost composition of railway design budget,establishes the calculation method of various costs in the railway design budget,clarifies the scheme of VAT calculation of construction and installation engineering cost,equipment purchase cost,other cost,reserve cost,purchase cost of locomotives and vehicles(EMU)and materials supplied by proprietors,and proposes the problems needing attention in the compilation of railway design budget.The method realizes the VAT calculation of the full cost project of the design estimate and can effectively improve the accuracy of the design estimate compilation and investment management.And it is hoped that the research results can provide reference for the revision of railway engineering cost standard.

关 键 词：铁路工程 增值税 价税分离 设计概算 编制方法 

分 类 号：TU723.3[建筑科学—建筑技术科学]