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“营改增”后,含税价最低的投标人并不一定是带给招标人最大收益的投标人。由于价差收入与税差收入此消彼长且构成的正负影响相当,以不含税价作为评标价,投标人的税率不影响经评审的最低价法的评标效果,因此取不含税价作为评标价更为合理。提出了在考虑投标人增值税发票是否能抵扣的因素下,对于提供可抵扣增值税发票的投标人,评标价取不含税价;对于不能提供可抵扣增值税发票的投标人,评标价取含税价的评标选择方法。
“Camp change”, the tax price lowest bidder is not necessarily the bidder to bring the greatest benefits to the bidder. As spread income and income tax differences and the rise and fall and constitute a positive and negative impact, excluding tax price as the bid evaluation, the bidder’s tax rate does not affect the assessment of the lowest bidding method, Tax price as the evaluation more reasonable. Proposed to consider whether the VAT invoice can be offset by the factor, for the provision of deductible VAT invoice, bid evaluation does not include tax price; for those who can not provide deductible VAT invoice , Evaluation of tax-based bid evaluation method.