The Problem and the Impact of Replacing the Business Tax with VAT in the Current Comprehensive Unit Price Mode

With the advance of the pace of replacing the business tax with VAT, the construction industry have also been incorporated into the scope of replacing the business tax with VAT. Once the VAT is implemented in construction industry, the engineering cost will be influenced. Due to changes in tax model, the engineering cost valuation rules will be changed and the implications of these changes will be caused. In response to these changes and the impact, the article puts forward another valuation model, which combines the price and the tax after implementing the VAT, and analyzes the impact of this model.