摘要：从成本分析角度，阐述工程项目税负在营改增前后计算方式的变化，得出进项税额的获取是降低税负的关键，并运用线性规划建立工程项目税负决策模型，结合项目实际情况引进约束条件，对模型进行修正、求解、分析得出管控抵扣率为17%的成本是营改增后降低税负的关键，以期为实践提供参考。

关键词：营改增；成本分析；税负；决策模型

Abstract：This paper expounds changes of calculation means of tax burden in construction projects before and after value-added tax（VAT）reformation from cost analysis，gains that the acquisition of receipts tax is the key to reduce the tax burden in construction projects. And establishes the tax burden decision-making model of construction projects by using linear programming. Then，modifies，solves and analyzes the model by introducing constraint conditions according to the actual project situation，concludes that controlling the cost with the deduction rate of 17% is the key to reduce the tax burden of construction projects after VAT reformation，in order to provide some reference for practice.

Keywords：replacing business tax with VAT；cost analysis；tax burden；decision-making model

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建筑经济，2019（6）：82-85