【正文】 拓市場(chǎng)，擴(kuò)大業(yè)務(wù)范圍，有的是為了度過(guò)眼前難關(guān)而爭(zhēng)取微薄利潤(rùn)，有的是利用自身優(yōu)勢(shì)搶占市場(chǎng)，占領(lǐng)市場(chǎng)的制高點(diǎn)等。而不同于傳統(tǒng)的計(jì)價(jià)模式下，以接近招標(biāo)人的標(biāo)底或復(fù)合標(biāo)底的報(bào)價(jià)中標(biāo)，價(jià)格越低越容易被淘汰。展望工程量清單模式下投標(biāo)報(bào)價(jià)是普遍發(fā)展趨勢(shì)，工程量清單模式下投標(biāo)策略應(yīng)用越來(lái)越廣泛。s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2021 Congress enacted a major ine tax cut at the urging of President gee w. bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system would impose one rate, such as 20 percent, on all ine and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flatrate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic formula for puting the amount of tax owed has remained basically the same. To determine the amount of ine tax owed, certain deductions are taken from an individual39。（ 2）根據(jù)工程項(xiàng)目地質(zhì)資料以及現(xiàn)場(chǎng)踏勘資料，結(jié)合招標(biāo)文件的相關(guān)規(guī)定，估計(jì)施工工程中可能會(huì)增加工程量時(shí)，投標(biāo)人可以提高其報(bào)價(jià)單價(jià)。因此，綜合單價(jià)與費(fèi)用的分析可以直接反映對(duì)利潤(rùn)的影響。施工企業(yè)應(yīng)全面分析自身的管理水平、技術(shù)實(shí)力、類似工程的施工經(jīng)驗(yàn)、發(fā)展戰(zhàn)略等方面來(lái)確定是否承包項(xiàng)目。由于清單計(jì)價(jià)模式中也要用到消耗定額，為避免造成歧義，此處將定額計(jì)價(jià)模式稱為傳統(tǒng)計(jì)價(jià)模式。 3 2 傳統(tǒng)計(jì)價(jià)模式與工程量清單模式下投標(biāo)發(fā)展現(xiàn)狀分析 我國(guó)的傳統(tǒng)計(jì)價(jià)模式是采用國(guó)家、部門或 地區(qū)統(tǒng)一規(guī)定的定額和取費(fèi)標(biāo)準(zhǔn)進(jìn)行工程造價(jià)計(jì)價(jià)的模式，通常也稱為定額計(jì)價(jià)模式。 施工企業(yè)決定是 否對(duì)某工程項(xiàng)目進(jìn)行