摘要
分析"营改增"计税方式,阐释"营改增"的本质。从增值税实施后的工程实际情况出发,分析"营改增"后建筑施工企业造价管理工作的难点,并针对难点提出相应的解决对策,为建筑施工企业的造价管理工作提供参考。
This paper explains the essence of “business tax replaced by value-added tax” by analyzing the tax calculation method of “business tax replaced by value-added tax”. Starting from the actual engineering situation after the implementation of value-added tax,analyzes the difficulties in the cost management of construction enterprises after the implementation of “replacing the business tax with a value-added tax”,and puts forward corresponding countermeasure to the difficulties,so as to provide reference for the cost management of construction enterprises.
作者
吴霄
WU Xiao(Power China,Northwest Engineering Corporation Limited,Xi’an 710065,China)
出处
《工程经济》
2019年第4期8-10,共3页
ENGINEERING ECONOMY
关键词
建筑施工企业
营改增
造价管理
对策
construction enterprises
business tax replaced by value-added tax
cost management
countermeasure
