“营改增”后电力施工企业疾呼税负增加、收入减少甚至亏损,这与营业税改征增值税试点方案的“总体税负不增加或略有下降”基本原则相矛盾。加快研究建筑业“营改增”后电力工程的计价方法,准确编制工程建设预算、最高投标限价及投标报价,可以为发包方招标策略、承包方报价决策提供参考。 After the “camp increase”, electric power construction enterprises increased their tax burden, reduced their income or even lost their profits, contradicting the basic principle of “the overall tax burden does not increase or slightly decrease”. Accelerate the research on the pricing method of power engineering after “construction change” and accurately calculate the construction budget, the maximum bidding price and the bidding quotation, which can provide reference for bidding strategy of bidder and bidding decision of contractor.