文章作者运用净现值原理分析投标报价可比性,研究消除增值税影响的方法,进而提出了“税率因数”的概念。税率因数法考虑全部影响因素,定量与定性相结合,原理科学,推理严谨,操作简单,相比报价和价税分离法,更能反映和实现采购效益最佳和财务管理利益最大的目标,并且可使竞争更公平、评审更科学。 The article uses the principle of net present value to analyze the comparability of bidding quotations and study ways to eliminate the impact of value added tax, and then put forward the concept of “tax factor”. Compared with quotation and price-tax separation method, the tax rate factor method can better reflect and realize the goal of the best procurement benefit and the greatest financial management benefit, and the combination of quantitative and qualitative analysis, scientific principle, precise reasoning and simple operation Competition can be more fair, judging more scientific.