随着我国社会的不断发展,国家经济也得到了相继发展,原有的税收制度已经不能够满足现阶段的国家经济体制。因此,我国进行了相应的税制改革,在未实行营改增政策之前,我国一直实行两税并行的制度,这种制度在初期时能够促进国民经济的发展,提高政府的财政收入,并且在完善税制方面起到了一定的积极作用;从实行营改增政以策后,我国的各行各业都受到了营改增政策的影响,尤其是在工程造价控制和工程承包模式方面的影响尤为明显。 With the continuous development of our society, the national economy has also been successively developed. The original tax system can no longer meet the current state economic system. Therefore, our country carried out the corresponding reform of the tax system. Before the reform of the camp was not implemented, our country had been practicing the system of parallel implementation of the two taxes. This system could initially promote the development of the national economy and increase the government’s fiscal revenue, Tax system has played a certain positive role; from the implementation of business reform to increase government to take policy, all walks of life in our country have been affected by the policy of battalion reform, especially in the project cost control and project contracting model of the impact is particularly evident.