Study On The Influence Of "VAT" Policy On Project Cost

For any project,in addition to the consideration of the construction of the technical feasibility and the related development needs of the state,the most attention is the project cost to the camp.In order to standardize the project cost,for future project management to provide direction and key management,engineering cost personnel work efficiency was improved,make the project cost control in a reasonable scope,need to analyze the effect of VAT policy on project cost.After the national implementation of VAT policy,the construction industry has the following problems:first,The project cost shows great instability because of irregular material price fluctuations and the variable input tax and output tax Value which Added Tax contacts with directly;second,The cost management department does not study the VAT policy,reduce the material information price published greatly to pursue the tax reduction of construction industry blindly,leading deviation of cost result document that Cost personnel compiles with the real situation is bigger,the actual project cost is inconsistent with the amount signed in the contract,so Many disputes have been brought to the construction project participants;third,tax burden of construction enterprise becomes bigger,because they cannot obtain the VAT invoice in time to offset the output tax;It is easy to make the construction unit's capital chain tense and unable to purchase the materials in time,which may cause the real tax burden is likely to increase.In order to make the construction unit and construction unit of the cost department adapt to the VAT policy,the following suggestions are put forward:first,to construct the construction cost system with The Times based on the practice;second,the project quota station carries out the dynamic management to the material price and publishes the material information price in time;third,change the train of thought to solve the problem of Materials provided by construction unit reasonably;fourth,pay attention to the bidding process,select the qualified construction units and suppliers;fifth,takes a more active stance to adapt to a series of changes following the enactment of the VAT policy;sixth,the construction enterprise selects the material supplier with qualification of VAT invoice and get the full amount of the invoice in time.Comprehensive engineering project management theory and cost control knowledge,use comparative analysis and statistical analysis and other methods to analyze the project of my own experience,draw the following conclusions:first,The VAT policy is a national plan to reduce the overall tax burden of enterprises,but it is likely that the tax burden will not decrease in the case of loose and extensive construction industry;second,The increase of material price will bring various problems,which can easily cause contract disputes between construction units.