Research On Bidding And Pricing After VAT Replacing Business Tax

With the comprehensive implementation of business tax reform in China,the construction industry has gradually become formed the scope of substituting the VAT for business tax.Our construction industry has used the method of business tax(tax-setting and tax collection)many years in China.However,with the advance of reform,the tax system of the construction industry has changed into the value added tax,meanwhile the bidding price will be affected for it.Firs of altin this article,we can analyze the preliminary work of tender offers in VAT.So we calculate the pre-standard cost of construction enterprises,by comparing the cost in bussiness tax and value added tax.Then,combiningswot analysis method and fuzzy comprehensive judgement method together to structure the optimized swot analysis model,by which we can offer basis choosing of bidding strategy according to provide quantitative data to carry on analysis to the bid of business enterprise situation.Secondly,with the purpose of compiling the tender offer,we compile it in the current comprehensive unit price mode with current policy on the basis of fully study the pricing methods of different regional battalions and cost adjustment.Again,in some cases,tendering sum is an urgent task,so construction enterprises must the preparation of tender documents in a limited time.It is crucial for enterprise to quote scientifically and efficiently.This paper used a dynamic fast quotation method which called exponential smoothing,considering the price changes of cost components,modified the unit rate of the woke sections and trades by the construction and installation work price index,which enhanced adaptability of this method to market changes.The accuracy of this method was analyzed and tested with the tendering information of a company in recent years.Based on the result of accuracy check,dynamic fast quotation method was proved to be feasible.Finally,it sums up the research conclusion of this paper,and points out somequestions like total cost unit price for engineering costs analysis under the new policy mode and bidding management information system of construction enterprises remained to study in the further.