建筑工程项目“营改增”税负测算表合同价（万 10,900销项税额 900.00增值税税额 900进项税额 568.67增值税税负率3%应交增值税 331.33增值税负率0.31%增值税税负率3.31%“营改增”后情况序号成本构成各成本占比成本金额（%）（万元）不含税成本适用税率理论税额1人工费30.00%3,2703%95.243,1752钢筋14.21%1,54913%178.191,3713砼14.51%1,5823%46.071,5364模板6.16%671.4413%77.255946方木1.67%182.033%5.301777扣件0.99%107.913%3.141058钢筋网片0.44%47.963%1.40479安全网0.23%25.073%0.732410油漆0.13%14.1713%1.631311天那水0.14%15.263%0.441512砌体1.81%197.2913%22.7017513水泥0.97%105.733%3.0810314砂浆0.94%102.463%2.989915河沙0.96%104.643%3.0510216石子0.60%65.43%1.906317材料费工字钢及预埋70.8513%8.156318件0.65%五金材料1.58%172.223%5.0216719工具用具1.29%140.613%4.1013720办公用品0.29%31.613%0.923121砼内撑条0.09%9.813%0.291022止水螺杆0.09%9.813%0.291023脱模剂17.443%0.511724镀锌钢板等板0.16%28.3413%3.262525材0.26%方管0.12%13.083%0.381326人货梯等垂直运输机械材料1.58%172.223%5.0216727镀锌钢格板0.23%25.073%0.732428止水钢板0.09%9.8113%1.13929其他0.31%33.793%0.983330机械费2.86%311.7413%35.8627631租赁费4.70%512.313%58.9445332管理费5.87%5870%0.0033税收4.51%491.590%0.0034利润3.58%390.223%0.00合计100.00%10,000568.679,030增值税情况下盈利情况金额万元销售收入 10,000.00销售成本 9,029.87附加税 39.76利润930.37利润率9.30%营业税情况下盈利情况利润 390收入 10,900利润率3.58%
