“营改增”对建筑施工企业的影响分析

Analysis on the Influence of "Business Tax Paid VAT" on Construction Enterprises

本文主要从"营改增"对施工企业税负、建筑原材料的来源、分包方式产生的影响进行分析,最后给施工企业应对"营改增"在会计核算方面提出提升核算人员的素质、重视增值税专用发票开具的相关程序及重视增值税票的认证等建议。

This article will mainly from the following aspects to analyse the influence of ＂Business tax paid VAT＂ on construction enterprises： tax burden for construction enterprises, the source of raw materials, and the impact of sub-contracting. Finally, the paper puts forward some suggestions to enterprises in the aspect of accounting, such as to improve the quality of accounting personnel, attach great importance to related procedures of special invoices for value-added tax and pay more attention to certification of the VAT ticket.