基于营改增方案,从工程计价角度出发,对砖混结构的人工费、材料费、施工机具使用费、企业管理费逐一分析,计算增值税下的工程造价,并与营业税下的工程造价进行对比,分析11%增值税率下营改增给砖混结构的建安工程费带来的影响,并提出“全费用综合单价”计价方法,以利于营改增的具体实施。 Based on the plan of batching the VAT reform, from the perspective of project pricing, the labor cost, material fee, usage fee of construction equipment and management fee of the enterprise are analyzed one by one from the perspective of project pricing. The project cost under VAT is calculated and compared with the business cost under the business tax In contrast, it analyzes the impact of the VAT reform on the construction cost of brick and mortar structures under the VAT rate of 11%, and proposes a “full cost integrated price” pricing method to facilitate the specific implementation of the VAT reform.