Research On The Cost Control Of Power Engineering Construction Projects Under The Background Of "Replacing Business Tax With VAT "

"Replacing Business Tax with VAT" has been fully implemented since May 1,2016.The scope of the trial has been extended to the construction industries."Replacing Business Tax with VAT" has brought new opportunities and challenges to power construction enterprises.Under this background,the quality control of power engineering construction projects has a bearing on the long-term development of power construction enterprises.The construction of power projects not only plays an important role in optimizing and upgrading energy structures and improving the ecological environment,but also occupies a special position in the development of China's national economy.According to relevant policies and regulations,this article will combine " Replacing Business Tax with VAT " with the cost control of power engineering construction projects,and the cost control of power engineering construction projects under the background of "Replacing Business Tax with VAT"is analyzed so as to provide a reference basis for the cost control of power construction enterprises.This article is divided into five chapters.The first chapter is the introduction,introduces the research background and significance of the paper,summarizes domestic and foreign research,and proposes the research content and research methods of this paper.The second chapter is related to the concept of the "Replacing Business Tax with VAT " and the related theory of engineering project cost control.It mainly expounds the relevant concepts of the " Replacing Business Tax with VAT " and the theoretical basis of engineering project cost control,which lays the foundation for the later research.The third chapter is the study on the influence mechanism of "Replacing Business Tax with VAT " on the cost of power engineering construction projects.It discusses the mechanism of the influence of "Replacing Business Tax with VAT " on labor costs,the mechanism of impact on material costs,and the influence mechanism on the cost of machinery and equipment.The conclusion of the study is that the most obvious effect of " Replacing Business Tax with VAT " on labor costs is labor subcontracting,constructing a corresponding equilibrium model,and analyzing how " Replacing Business Tax with VAT " affects labor costs." Replacing Business Tax with VAT " has an impact on material costs.Mainly reflected in the material supplier selection and material provided by the employer,will lead to different input deductions,and then affect the cost of materials." Replacing Business Tax with VAT " impact on the cost of machinery and equipment,mainly through the construction enterprises to directly use the original mechanical equipment,After-sale and lease-back of the original machinery and equipment,the purchase of new machinery and equipment,the leasing of new mechanical equipment and other four methods for analysis,to come up with a reasonable program to reduce the cost of machinery and equipment.The fourth chapter is a comprehensive evaluation of the cost control effect of power engineering construction projects under the background of" Replacing Business Tax with VAT".Based on the analysis of"Replacing Business Tax with VAT " on the cost of power engineering construction projects,combined with the research on the cost control of power engineering construction projects by relevant scholars,a cost control evaluation system for power engineering construction projects was constructed,a comprehensive evaluation model of cost control effect based on Fuzzy comprehensive evaluation method was established.The fifth chapter is the case analysis and countermeasures.After using specific power engineering cases,the data processing and calculation finally obtains the evaluation grade,which verifies the feasibility and effectiveness of the cost control effect evaluation system and evaluation method of the power engineering construction project constructed above.The countermeasures and suggestions are put forward to cost control.For example,strengthening the fine management and control of labor costs.Focusing on the management and control of material costs.Strengthening the management and control of mechanical equipment costs.Establishing and improving cost control evaluation systems and mechanisms.Dynamic management and control of power engineering construction project costs.