摘要
建筑业"营改增"实施以来,施工企业在经过大阵仗的准备、投标、合同签订及实施过后,并未明显感觉税负有所下降。本文旨在探究建筑业"营改增"给施工企业税负带来的变化和影响,厘清选择不同计税方法的相应利弊,进而论述施工企业顺应"营改增"在计价方法选择、投标报价、材料采购方面的关注要点和措施建议。
Since construction industry ＇replace business tax with value-added tax＇ is implemented, construction enterprises do not feel tax reduction prominently after large-scale preparation, bidding, contract signing and implementation. In the paper, changes and in-fluence of construction industry ＇replace business tax with value-added tax＇ on construction enterprise tax burden is explored, corre- sponding advantages and disadvantages of selecting different taxation methods are sorted, thereby discussing focus keys and mea- sure suggestions of compliance with ＇replace business tax with value-added tax＇ by construction enterprises in the aspects of valua- tion method selection, bidding price quotation and material procurement.
出处
《工程造价管理》
2017年第3期88-91,共4页
Engineering Cost Management
关键词
施工企业
营改增
经营管理
企业抉择
Construction enterprise
Replace replace business tax with value-added tax
Business management
Enterprise selection
