Abstract: As an important reform point of China′s tax policy implementation，the change from business tax to VAT can really reduce pressure of corporate tax burden and promote favorable adjustment of economic structure of enterprises by eliminating duplicate charge for value-added tax and business tax.Practical impacts of changing from business tax to VAT on cost of modern agricultural engineering projects were discussed by using cost control of modern agricultural engineering projects as background，at the same time，a series of countermeasures which could solve impacts of agricultural engineering project cost and realize reasonable control of project cost were put forward.