营改增对现代农业工程项目造价的影响

营业税改增值税（营改增）是目前我国税务政策的重要改革点，能够实现对企业增值税与营业税重复计税问题的有利消除，进而减小企业税负压力，促进企业经济结构的有利调整。以现代农业工程项目成本管控营改增为背景，探讨了营改增对现代农业工程项目造价所带来的现实影响，提出了一系列解决农业工程项目造价影响问题、实现项目造价合理控制的有效对策。 

Influence of Change from Business Tax to Value-added Tax for Modern Agricultural Project

As an important reform point of China′s tax policy implementation，the change from business tax to VAT can really reduce pressure of corporate tax burden and promote favorable adjustment of economic structure of enterprises by eliminating duplicate charge for value-added tax and business tax.Practical impacts of changing from business tax to VAT on cost of modern agricultural engineering projects were discussed by using cost control of modern agricultural engineering projects as background，at the same time，a series of countermeasures which could solve impacts of agricultural engineering project cost and realize reasonable control of project cost were put forward.