摘要：全面实施营改增以后，对于核电建设工程而言，一直也存在着“增税”、“减税”两种争论。通过对某核电项目的数据进行盈亏平衡分析，得出营改增前后核电土建工程造价是持平或略有降低的，核电安装工程造价的增减要看乙供主材的占比，乙供主材越多造价越低。
关键词：营改增；核电项目；进项增值税；工程造价
Abstract：After the implementation of replacing business tax with VAT，for nuclear power construction，there are two debates：“tax increase” and “tax reduction”. This paper analyzes the profit and loss balance based on the data of nuclear power projects，concludes that the nuclear power construction cost of civil engineering is flat or slightly lower before and after replacing business tax with VAT. The nuclear power construction cost of installation engineering of increase or not depends on the proportion of the material supplied by second party，the more of the proportion of the material the lower the construction cost.
Keywords：replacing business tax with VAT；nuclear power project；input VAT；construction cost
参考文献
[1] 刘寒冰.“营改增”对我国建筑业减税效应研究[D].济南：山东大学，2016.
[2] 电力工程造价与定额管理总站. 关于发布电力工程计价依据适应营业税改增值税调整过渡实施方案的通知[EB/OL]（2016-4-18）http：//ceppca.cec.org.cn/zaojiayudinge/index.html.
建筑经济，2018（07）：84-86