摘要：随着政府投资管控的强化和工程总承包模式的大力推行，为更好地适应和满足投资估算、设计概算、施工图预算以及不同阶段发承包方式的计价需要，对增值税下工程计价税金计算方式进行了深入的应用研究。在介绍一般计税法和简易计税法的基础上，深入分析“人为除去进项税”及“用综合计税率计税”两种工程计价税金计算方式，提出：采用综合计税率调整工程计价规则是最适宜的工程计税方式，该方式顺应商品市场定价方法，与现行纳税规定契合。采用综合计税率在工程建设不同阶段、不同发承包模式下计价均适用。希望通过梳理需要解决的计价规则认识问题，提出税金计算建议，为“综合计税率”扫清理解障碍并奠定一定的推广应用基础。

关键词：综合计税率；税金计算；人为除税；纳税分析

Abstract：With the strengthening of government investment control and the vigorous implementation of the EPC model，in order to better adapt to and meet the needs of investment estimation，design budget estimate，construction drawing budget and the valuation of contracting methods at different stages，an in-depth application research has been carried out on the calculation method of project valuation tax under value-added tax. On the basis of introducing the two methods of general tax calculation and simple tax calculation，this paper deeply analyzes the current two calculation methods of project valuation tax，namely ‘artificially removing input tax’ and ‘replacing the original business tax with value-added tax output tax’. It is proposed that the most suitable way to adjust the project valuation rules is to adopt the comprehensive tax rate. This way is the same as that of the project valuation method under business tax，and the calculation principle is the same as that of the simplified tax calculation method. The comprehensive tax rate is applicable to valuation at different stages of project construction and under different contracting modes. It is hoped that by sorting out the problems that need to be solved，the tax calculation suggestions will be put forward，so as to clear the obstacles to understanding the “comprehensive tax rate” and lay a certain foundation for its promotion and application.

Keywords：comprehensive tax rate；tax calculations；artificially removing input tax；understanding of tax payments

参考文献

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建筑经济，2024（2）：33-41