摘要
通过分析财税改革的政策背景与改革要求,剖析"营改增"对房地产企业合约管理中合同条款、承包范围和方式以及工程造价和招标计价方面的影响;提出加强合作方管理、做好成本业务规则重塑等建议,为房地产企业"营改增"下合约管理工作提供参考。
By analyzing the policy background and reform requirements of fiscal reform, the paper dissects the effect of business tax changing to value-added tax on real estate enterprise contract management from aspect of terms of the contract, contract scope, construction cost and bidding valuation. Then, proposes the countermeasures and strategies, such as strengthening partner management, rebuilding the valuation and so on, to provide contract management reference for Real Estate Enterprises.
作者
刘揽月
LIU Lanyue(Audit Department, Chongqing University, Chongqing 400044, Chin)
出处
《建筑经济》
2017年第7期22-25,共4页
Construction Economy
关键词
增值税
房地产企业
合约管理
财税改革
value-added tax
real estate
contract management
fiscal reform
