摘要：针对营改增后建筑业企业五档进项税，提出进项税加权税率构成，并提出各税率要素极限比重的测算思路，并以0%税率要素条件为例分析具体计算过程。在此基础上，分析甲供材料种类选择策略，并站在发包人的角度提供建议，以期节约建设投资。
关键词：营改增；极值点；工程造价；建设投资
Abstract：Based on the five level of input tax of construction enterprises after business tax replaced by value-added tax，this paper proposes the compositions of the weighted rate of input tax，and puts forward the calculation ideas for limit proportion of each tax factor. Taking the rate of 0% element as an example，analyzes the specific calculation process. Based on this，analyzes material selection strategies of self-supplying material，provides suggestions for the contractors to save construction investment.
Keywords：business tax replaced by value-added tax；extreme point；engineering cost；construction investment
参考文献
[1] 安志红，秦颖.“营改增”对工程造价的影响及对策[J].建筑经济，2017（6）：51-53.
[2] 申安，孟利宾，陈志鼎.“营改增”对电网工程造价的影响[J].中国电力企业管理，2016（6）：5-8.
工程经济，2018（06）：08-11