摘要：根据营改增后国家有关部门的最新政策及规定，引入税负率、税负临界点的概念，给出项目税负临界点的推导过程及计算公式。在此基础上，针对施工企业甲供项目的计税方法选取，提供有利的定量解决方案，希望为施工企业在合同谈判及签订过程的计税方法选择提供参考。
关键词：营改增；税负临界点；一般计税；简易计税
Abstract：According to the latest policies and regulations of the relevant departments of the country after the business tax reform VAT，the paper introduces the concept of tax rate and tax threshold，provides the derivation process and calculation formula of the critical point of project tax. On the basis，puts forward the quantitative solution for the construction enterprises to select the favorable tax method in the situation of armor for materials，provides reference for construction enterprises in contract negotiation and the signing process of tax method selection.
Keywords：business tax replace value added tax；tax threshold；general tax；simple tax
参考文献
[1] 财政部，国家税务总局.营业税改征增值税试点实施办法（财税[2016]36号）[Z].2016.
[2] 庄粉荣，庄亦如.建筑施工企业营改增案例精解[M].北京：机械工业出版社，2017.
建筑经济，2018（03）：61-63