Abstract: Since implementation of BT to VAT，important results of taxation work were achieved.Impact of BT to VAT on agricultural was significant，especially on agricultural engineering project cost.Under requirements of national tax reform，business tax was changed to value-added tax in construction industry，including agricultural constructional project，so tax requirements of agricultural constructional project also need be reformed.Taking Heilongjiang province as an example，modern agricultural project cost was increased by about 7.0% by comparing BT to VAT before and after.To meet requirements of project construction，previous cost model must be changed by decision makers of agricultural construction project，cost should be decided after comprehensive analyzed in accordance with tax requirements.