The Research On The Construction Enterprisebidding Decision-making Under The VAT Reform Background

In 2011,the business tax changed into VAT on a trial basis was carried out nationally.The VAT reform of the construction industry was carried out in 2016.And the reform work is still going on with the plenty adjustments of the details.On the one hand the tax reform helps the construction enterprises reduce the burden of taxation,on the other hand it promotes the transformation and promotion of the construction enterprises and intensifies the survival of the fittest.After the tax reform,if the construction enterprise wants to survive in the fierce competition environment,the scientific bidding decision-making is the primary task.Researches have shown that tax reform produces great influences on the organization,procurement,finance and tax,costing and engineering cost on bidding behaviors of the construction enterprise.Therefore,the study of bidding decision-making under the VAT reform is urgently needed.First of all,the influence of the VAT reform on bidding decisions which are analyzed has to be specified.Through studies of the basic theory,the financing,the organization and the technology are influencing bidding decisions of the construction enterprise mostly.And at the same time the VAT reform has a great influence on financing and organization.Therefore,the bidding decision-making is needed to consider the taxation as a factor in the future.This thesis describes the research from two stages,bidding chance decision and bidding and pricing decision,after the influence of the VAT reform on bidding decision-making specified.In this thesis,firstly,the author obtains the Influencing factor system of bidding chance decision which is based on lots of indicators of bidding chance decision selected,using the grey correlation analysis which is good at dealing with the poor information question,and the experience data from industry insider through the questionnaire.Then,the thesis describes the qualitative analysis of bidding chance decision from the financing,organization and technology,and put forward the corresponding strategy.Secondly,because the bidding decision-making factors are fuzzy,the research on bidding and pricing decision is based on fuzzy theory.And the research builds two types of bidding and pricing decision model,which one is based on fuzzy multilevel synthesis evaluation and another one is based on single target fuzzy recognition.Two decision-making model can help construction enterprises to choose the comprehensive or economic optimal solution,meet their demands,help them to formulate reasonable quotation scheme,and increases the probability of winning the bidding.This thesis verifies the feasibility of coping strategies and decision models through case studies.