城市轨道交通项目合同税率智能匹配技术研究  

Research on Intelligent Matching Technology of Contract Tax Rates for Urban Rail Transit Projects

作　　者：高继传 李蕾蕾 高建 Gao Jichuan;Li Leilei;Gao Jian(Nanjing Metro Construction Co.Ltd.,Nanjing 210000,China;Nanjing Forestry University,Nanjing 210000,China)

机构地区：[1]南京地铁建设有限责任公司,江苏南京210000 [2]南京林业大学,江苏南京210037

出　　处：《工程造价管理》2023年第6期8-15,共8页Engineering Cost Management

摘　　要：在我国税制改革,全面实行“营改增”的计税背景下,价税分离计价规则的应用越来越广泛,建筑业也从传统的价内计税转变为价税分离。但在计税复杂的城市轨道交通项目中,由于税率种类繁多、税率不定期调整,因此税率匹配容易出错,进而带来税负增加、工作量增多等问题。在合同支付时,如何将各专业的结算价格与适用税率匹配是提高计价准确性的主要环节。应用信息化技术转变传统的税率管理模式,开发智能税率匹配方法可以提高税率匹配的准确度,减小计价出错概率。文章以南京城市轨道交通项目为例,在城市轨道交通项目合同清单电子化的基础上引入Drools规则引擎,与合同数据匹配碰撞,通过实际应用验证了该技术的高效、准确,最终实现城市轨道交通项目合同税率的智能匹配。In the context of China's tax system reform and the comprehensive implementation of the"business tax to valueadded tax"tax calculation,the application of the pricing rule of price tax separation is becoming increasingly widespread.The construction industry has also shifted from traditional tax calculation within the price to tax separation.However,in urban rail transit projects with complex tax calculation,due to the wide variety of tax rates and irregular adjustments of tax rates,tax burden increases and workload increases due to easy errors in tax rate matching.How to match the settlement prices of various specialties with the applicable tax rates during contract payment is the main link to improve pricing accuracy.Applying information technology to transform traditional tax rate management models and developing intelligent tax rate matching methods can improve the accuracy of tax rate matching and reduce the probability of pricing errors.This article takes the Nanjing urban rail transit project as an example,and introduces the Drools rule engine on the basis of the electronic contract list of urban rail transit projects,which matches and collides with contract data.Through practical application,the efficiency and accuracy of this technology have been verified,ultimately achieving intelligent matching of contract tax rates for urban rail transit projects.

关 键 词：城市轨道交通 价税分离 税率匹配 规则 

分 类 号：TU-9[建筑科学]