摘要：隨著政府投資管控的強化和工程總承包模式的大力推行，為更好地適應和滿足投資估算、設計概算、施工圖預算以及不同階段發承包方式的計價需要，對增值稅下工程計價稅金計算方式進行了深入的應用研究。在介紹一般計稅法和簡易計稅法的基礎上，深入分析“人為除去進項稅”及“用綜合計稅率計稅”兩種工程計價稅金計算方式，提出：采用綜合計稅率調整工程計價規則是最適宜的工程計稅方式，該方式順應商品市場定價方法，與現行納稅規定契合。采用綜合計稅率在工程建設不同階段、不同發承包模式下計價均適用。希望通過梳理需要解決的計價規則認識問題，提出稅金計算建議，為“綜合計稅率”掃清理解障礙并奠定一定的推廣應用基礎。

關鍵詞：綜合計稅率；稅金計算；人為除稅；納稅分析

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

參考文獻

[1] 徐良德.工程總承包模式下的增值稅計算研究[J].四川建材，2023（6）.

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建筑經濟，2024（2）：33-41