观点1:建筑业的产品,其价格中一是没有法定的利润,二是投标时采取无序压价,因此,这个行业的利润始终微薄。而税费是按合同额收取的,不管项目盈利还是亏损,无一例外都要征收,税利比例失调就发生了。笔者认为,当前将要实施的建筑业“营改增”正是契机,应该在工程造价中明确规定一定比例的法定利润。比如,在定额取费中规定5%的不可竞争的 Point 1: The construction industry’s products, the price of one without legal profits, and second, when the bidding to take disorderly price, therefore, the profits of this industry has always been modest. The taxes and fees are charged according to the amount of the contract, regardless of project profit or loss, without exception, have to be levied, the tax-interest imbalance took place. The author believes that the current construction industry to be implemented “battalion change” is an opportunity, it should be clearly defined in the project cost a certain percentage of statutory profits. For example, the fixed fee in the provisions of 5% of the non-competition