摘要
介绍了营改增政策实施后,一般计税项目为了充分抵扣增值税进项税,降低成本,提高项目经营效益,叙述了供方选择、合同资质、劳务结算成本、物资机械成本、其他直接费用、期间费用等营改增工作要求和实施措施,确保了营改增业务平稳落地,实现了税负目标。
After the implementation of the Policy of Replacing Business Tax with VAT,the work requirements for supplier selection,contract qualification,labor settlement cost,material machinery cost,and other direct cost,period expenses in the reform and implementation measures for general taxation project in order to fully offset the VAT input tax,reduce the cost and improve the project operation efficiency are described,ensuring the smooth impementration of the tax refrom and realizing the tax goal.
作者
李建军
LI Jian-jun(CCCC-SHEC Third Highway Engineering Co.,Ltd.,Xi'an 710000,China)
出处
《价值工程》
2019年第20期45-48,共4页
Value Engineering
关键词
营改增
提高
经营效益
replacing business tax with VAT
increase
operational benefit
