摘要：分析“营改增”前后工程造价费用组成内容、计价要素、材料（设备）暂估价以及材料市场价格信息的变化和由此对工程造价的影响，可以发现“营改增”后工程造价有所下降，对建筑企业的利润也带来一定的影响。在上述基础上，提出建筑企业“营改增”后需及时更新材料价格数据库，加强投标报价管理，科学估算管理费、加强专业人员技能培训等应对策略，以尽快适应“营改增”带来的变化。
关键词：建筑业；营改增；工程造价；价格数据库
Abstract：The paper analyzes the changes and the corresponding influence of business tax replaced by value-added tax on the engineering cost system from the aspects of engineering cost components，pricing elements，provisional estimate of materials（equipment）and the change of material price information in the market，finds that the project cost has declined after business tax replace by value-added tax，which have some impact on the profit of construction enterprise. On the basis，proposes the countermeasures，such as updating the material price database，strengthening bidding management，scientificly evaluating management fees，strengthening the skills training professional personnel，in order to adapt to the changes brought by business tax replaced by value-added tax.
Keywords：construction industry；business tax replaced by value-added tax；engineering cost；price database
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建筑经济，2017（6）：51-53