投标价格低于成本价的界定

由于在招标投标过程中，投标价格低于成本的现象时有发生，因此，《招标投标法》规定，投标人不得以低于成本的报价价格竞标。本文通过对《招标投标法》中所提及的成本价格和低于成本价承包工程建设的危害的分析，给出了投标报价低于成本价是合理低价的判别。对正确执行《招标投标法》具有实践价值。

Determining Boundary of Bid Prices Lower than Cost Prices

Since that the bid prices lower than cost prices during bidding process,the law of bidding stipulates that Owner mustn't receive letter of acceptance with the bid price lower than the cost price. As to the cost price mentioned in the law of bidding and the disaster which is brought forth by contracting projects with a lower bid price, the article also made a discussion and put forth a standard which can be used to weigh tendering price being lower than cost price and justify what is reasonable lower price. The standard can be proved useful in correctly executing the law of bidding.