黑龙江省住房和城乡建设厅关于印发《2019年建筑安装等工程结算指导意见》的通知

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inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>      现将《2019年建筑安装等工程结算指导意见》印发给你们，请结合工程实际情况，做好2019年建筑安装等工程结算工作。

inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: right; box-sizing: border-box !important; overflow-wrap: break-word !important;”> 

inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: right; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>2019年12月5日 

portant; overflow-wrap: break-word !important;”>附件：

portant; overflow-wrap: break-word !important;”>2019年建筑安装等工程结算指导意见

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portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>我省工程造价计价行为，合理确定工程造价，更好地贯彻执行《portant; overflow-wrap: break-word !important;”>建筑业营业税改征增值税调整建设工程计价依据和招投标有关事项的通知》（黑建造价portant; overflow-wrap: break-word !important;”>6portant; overflow-wrap: break-word !important;”>2号，以下简称portant; overflow-wrap: break-word !important;”>6portant; overflow-wrap: break-word !important;”>2号portant; overflow-wrap: break-word !important;”>年清单计价计量规范相关规定》（黑建造价portant; overflow-wrap: break-word !important;”>〕1portant; overflow-wrap: break-word !important;”>〔2014portant; overflow-wrap: break-word !important;”>号文件）以及国家和portant; overflow-wrap: break-word !important;”>9年我省建筑安装等工程结算作出如下指导意见：

portant; overflow-wrap: break-word !important;”>一、人工费价差：合同中对人工费价差有约定的，按照合同约定执行；合同中没有约定或者约定不明确的，承发包双方可portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>工日（哈尔滨市区94.00元/inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 40px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>二、材料费价差：合同中对材料费价差有约定的，按合同约定执行；合同中对材料费价差没有约定的，承发包双方可协商解决，或参照工程所在地工程造价主管部门发布的材料信息价格进行调整。

portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>三、portant; overflow-wrap: break-word !important;”>年10月11portant; overflow-wrap: break-word !important;”>以后开工的工程，在总价措施项目费中增加工程质量管理标准化费用，按照《关于调整总价措施项目费的通知》（黑建造价portant; overflow-wrap: break-word !important;”>8portant; overflow-wrap: break-word !important;”>3号inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 40px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>四、安全文明施工费

portant; overflow-wrap: break-word !important;”>1portant; overflow-wrap: break-word !important;”>〔2014portant; overflow-wrap: break-word !important;”>号文件的工程，按文件附表规定的标准执行。

portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>执行portant; overflow-wrap: break-word !important;”>6portant; overflow-wrap: break-word !important;”>2号portant; overflow-wrap: break-word !important;”>件1规定的标准执行inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 37px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>3.2018portant; overflow-wrap: break-word !important;”>9portant; overflow-wrap: break-word !important;”>10portant; overflow-wrap: break-word !important;”>〔201portant; overflow-wrap: break-word !important;”>〕portant; overflow-wrap: break-word !important;”>）规定的标准执行（采用一般计税方法和简易计税方法的工程项目，都按照此标准执行）。其中工程造价（合同价款）在200portant; overflow-wrap: break-word !important;”>万元）的各类工程，其安全文明施工费按相应工程安全文明施工费标准的50%inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 40px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>六、规费

portant; overflow-wrap: break-word !important;”>1portant; overflow-wrap: break-word !important;”>〔2014portant; overflow-wrap: break-word !important;”>号文件的工程，portant; overflow-wrap: break-word !important;”>年portant; overflow-wrap: break-word !important;”>月portant; overflow-wrap: break-word !important;”>日以前按文件附表规定的标准执行portant; overflow-wrap: break-word !important;”>调整为portant; overflow-wrap: break-word !important;”>；portant; overflow-wrap: break-word !important;”>年portant; overflow-wrap: break-word !important;”>月portant; overflow-wrap: break-word !important;”>日以后，失业保险费率由portant; overflow-wrap: break-word !important;”>调整为portant; overflow-wrap: break-word !important;”>，养老保险费率由portant; overflow-wrap: break-word !important;”>调整为portant; overflow-wrap: break-word !important;”>，其他仍按文件附表规定的标准执行。

portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>〔201portant; overflow-wrap: break-word !important;”>〕portant; overflow-wrap: break-word !important;”>文件的工程，portant; overflow-wrap: break-word !important;”>年portant; overflow-wrap: break-word !important;”>月portant; overflow-wrap: break-word !important;”>日以前按文件附portant; overflow-wrap: break-word !important;”>；2019portant; overflow-wrap: break-word !important;”>5portant; overflow-wrap: break-word !important;”>1portant; overflow-wrap: break-word !important;”>1.5%portant; overflow-wrap: break-word !important;”>0.5%portant; overflow-wrap: break-word !important;”>20%portant; overflow-wrap: break-word !important;”>16%portant; overflow-wrap: break-word !important;”>1inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 37px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 37px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>1.自201portant; overflow-wrap: break-word !important;”>日起portant; overflow-wrap: break-word !important;”>方法的portant; overflow-wrap: break-word !important;”>0%portant; overflow-wrap: break-word !important;”>；采用增值税简易计税方法的工程，税前工程造价的各个构成要素均包含进项税额，税金（包括增值税简易计税应纳税额、城市维护建设税、教育费附加及地方教育附加）按下表计算。

                                            简易计税方法下的税金

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portant; overflow-wrap: break-word !important;”>市区

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portant; overflow-wrap: break-word !important;”>县城、镇以外

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portant; overflow-wrap: break-word !important;”>税率
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portant; overflow-wrap: break-word !important;”>portant; box-sizing: border-box !important;” width=”249″ valign=”center”>

portant; overflow-wrap: break-word !important;”>3.31%
portant; overflow-wrap: break-word !important;”>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 40px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>营业税改征增值税后，甲供材料（含工程设备）不计取税金。

portant; overflow-wrap: break-word !important;”>inkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 43px; line-height: 40px; box-sizing: border-box !important; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>九、各市portant; overflow-wrap: break-word !important;”>）、县portant; overflow-wrap: break-word !important;”>住建行政主管部门审核后下发。

portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>十、本指导意见自201portant; overflow-wrap: break-word !important;”>月portant; overflow-wrap: break-word !important;”>日起执行，已经结算完的工程不再找补。

portant; overflow-wrap: break-word !important;”>portant; overflow-wrap: break-word !important;”>住建行政主管部门负责解释。

portant; overflow-wrap: break-word !important;”>信息来源于黑龙江住房和城乡建设信息网

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