摘要
建筑业全面推行"营改增"已成为改革趋势。在深度分析"营改增"政策对建筑企业带来的正负效应的基础上,提出建筑企业在加强员工"营改增"知识培训、建立企业增值税管理体系、加强企业纳税筹划、选择合格供应商、调整企业经营模式等方面的应对策略。
The full implementation of 'value-added tax replace business tax' has become the trend of reform. In depth analysis of the positive and negative effect of value-added tax replace business tax,puts forward the coping strategies,such as strengthening the training of staff,building enterprise VAT management system,optimizing tax planning,establishing qualified supplier system,selecting the qualified suppliers and so on.
出处
《建筑经济》
2015年第3期108-111,共4页
Construction Economy
关键词
建筑业
营业税
增值税
政策效应
经营模式
construction industry
business tax
value-added tax
policy effects
operating model
