Abstract：Abstract ： Research purposes ： This research is an Itempt at finding ways of adjusting the standards for budget estimate
and budget of railway capital construction for beter compliance witli the new national policy of replacing busines tax with value - added tax，covering the whole spectrum from cost composition，cost calculation，cost standards，and project quota.
Research conclusions ：( 1) Project cost for railway construction and installation = pre - tax project cost for railway
construction and installation X ( 1+11%); Pre - tax project cost for railway construction and installation comprises
labor cost，material cost，cost for using machinery，transportation cost，price diference，fill cost，construction measure
cost，extra cost for special construction，and indirect cost，H of which are calculated by deducting the input value -added tax which could be replaced by value - added tax. (2) The increase of material information cost does not include
the input value - added tax which could be replaced by value - added tax. The budget estimate of materials such as local materials should be calculated according to the investigated cost from which the value - added tax is excluded. ( 3 ) The extra taxes such as urban maintenance and construction tax，extra education tax，extra local education tax are closely
related to the level of enterprise management， and thus in calculating project cost shall beincorporated into the enterprise management cost. (4) The original cost of equipment shall beincorporated into thebudget estimate by
deducting the input value - added tax which could be replaced by value - added tax； the cost rate of equipment transportation shU be adjusted based on the original cost of equipment; the tax shU be calculated according to： (the
original cost of equipment + the cost of equipment transportation) X 11%; (5) The research results are applicable to the field of railway project cost, and can serve as a reference for revising the current standards for railway project cost.
付建斌. 营改增后铁路工程造价标准调整研究[J]. 铁道工程学报, 2016, 33(11): 120-124.
FU Jian - bin. Research on the Adjustment of Railway Project Cost Standards in Line with the Policy of Replacing Business Tax with Value - added Tax. Journal of Railway Engineering Society, 2016, 33(11): 120-124.
2016, Vol. 33 
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