（1 海南大学经济与管理学院， 海口  570228； 2 海南大学土木建筑工程学院， 海口  570228；3 大信会计师事务所， 上海 200127）

［摘要］根据营业税与增值税性质和计税方式的不同，分析了营业税改增值税（“营改增”）对建筑安装工程计价规则的影响，在此基础上建立了“营改增”前后工程造价增减模型，并对模型的增减平衡点做了分析和测算，研究“营改增”对建筑安装工程造价的影响幅度和变化趋势。最后，选取三栋不同预制率的住宅楼进行“营改增”前后建筑安装工程造价测算对比，结果发现，“营改增”后，预制率越高，建筑安装工程造价的降低幅度越大。

［关键词］营改增； 装配式建筑； 工程造价

中图分类号：TU-9文献标识码：A文章编号：1002-848X(2019)06-0108-04

Study on impact of construction and installation cost of prefabricated buildings by replacing business tax with value-added tax

Chen Yuting1, Du Zhuang2, Cao Xinying2, Bao Shilin3

(1 Department of Economics and Management, Hainan University, Haikou 570228, China;2 Department of Civil Engineering, Hainan University, Haikou 570228, China;3 WUYIGE Certified Public Accountants LLP, Shanghai 200127, China)

Abstract:The impact of replacing business tax with value-added tax (VAT) on the pricing rules for the construction and installation cost was analyzed based on the differences of the natures and the taxation methods between the business tax and VAT. Then an increase-decrease model was built to measure the change of construction and installation cost for replacing business tax with VAT. The balance point of the increase-decrease model was analyzed and calculated, and the influence range and change trend of replacing business tax with VAT on construction and installation cost were studied. Finally, three residential buildings with different prefabrication rates were used to compare the construction and installation costs before and after replacing business tax with VAT. The results show that after replacing business tax with VAT, the higher the prefabrication rate is, the greater the decrease amplitude of the construction and installation cost is.

Keywords:replacing business tax with value-added tax; prefabricated building; construction and installation cost