Therefore, before the reform of the camp, a senior project manager can estimate the cost of a simple project in his mind very accurately. For example, the quantity of an earthwork is 100 m3, and the labor, materials and machinery costs are 50, 20 and 10 respectively. Then, the cost is 8000 yuan. Plus 30% management fee and 20% profit, regardless of risk factors, the total is1.2000 yuan.
Business tax and surcharges =12000× 3.41%= 409.5 yuan.
Therefore, the final project cost is 12409.5 yuan.
Both Party A and the bidder can form their own project cost according to their own understanding of workload, cost, management rate and profit rate.
After the reform of the camp, it is not so simple.
The fundamental reason is that the value-added tax is an "extra-price tax" and the tax is outside the price. In order to form the correct cost, we must first "break off" the "deductible VAT" from the price.
The general office of the Ministry of Housing and Urban-Rural Development issued a notice on adjusting the calculation method of project cost before Caishui No.36 (Jian Ban B [2065438+06] No.4). This notice, issued in the name of the general office rather than the Ministry of Industry and Information Technology, gives a very general guidance on the project cost, which can be roughly divided into three steps:
① Calculate the cost excluding deductible VAT first.
(2) On the basis of it, increase funds such as management fees and profits.
③ Multiply by 1 1 1%.
So as to get the cost of the whole project under the value-added tax environment. By the way, it can be seen that in the view of the general office of the Ministry of Housing and Urban-Rural Development, the future project cost is tax-included, and there is deductible value-added tax.
This method is almost an armchair strategist, because what is "deductible VAT"? This can't be worked out with a frown.
For the project manager in the above example, how much value-added tax can be deducted from the cost of talent machine of 8000 yuan? It is impossible to ask anyone anything, and everything can only be "estimated" by yourself. The problem is that it is impossible to predict without bargaining with suppliers.
Take the business portfolio as an example. Some invoice according to 3%, and some invoice according to 17%. If you don't invoice, you won't discuss it. Never buy from the same person, the vat deducted is different. Generally speaking, for buyers, considering the factors of urban construction and education, the cost of 17% special ticket quotation 10000 is almost the same as that of 3% special ticket quotation 8660.
The value-added tax can not be deducted by obtaining special invoices, and the requirements of input deduction for capital flow and invoice flow must also be considered, which obviously puts forward a new test for the project manager's knowledge.
In order to welcome the reform of the camp, the project manager must conduct sufficient market research. It is said that suppliers who want to open special tickets usually ask for "price increase". Suppose that after some bargaining, the project manager found that the cost of the human resource machine in the above example became 8 500 yuan, and with 50% of the total promotion fee, the tax-included cost became: 8500× 150% = 12750 yuan.
At the same time, the project manager must also estimate the total amount of the available special VAT invoice superimposed on the column of "tax amount". For example, in 300 yuan, if you break it, the pre-tax cost will come out: 12750 yuan -300 yuan = 12450 yuan.
Now, we should try to add urban construction tax and education fee. Assuming the tax rate is 10%, the extra tax generated by this project can be expressed as an equation.
((12450+ additional tax) ×11%-300 )×10% = additional tax.
Solving this equation requires the knowledge of the fourth grade of primary school, and the additional tax is = 108 yuan.
So, the final project cost came out:
Project cost = (12450+108) × (1+1%) =13939 yuan.
It's hard, right?
The difficulty of project cost calculation after camp reform is not calculation, but how to predict and grasp how much deductible input tax can be deducted. The image says: "What kind of invoice can be obtained at what price when purchasing".
After the reform of the camp, the prices of cement, gravel, steel bars and machinery will definitely change. After the reform of the camp, how many deductible VAT invoices can be obtained is definitely full of variables. So, at what price? At what price? This requires everyone-building materials suppliers, builders and Party A-to cross the river by feeling the stones together.
The accountant of the head office stood by the river, watching them feel the stones, paying special attention to the acquisition of special invoices for projects, and even introducing various systems to force them to obtain special invoices when purchasing projects. Actually, there's no need to do this. Business matters have to be handed over to businessmen, and the financial department should do a good job. This is the correct control.
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