认识、适应、引领建筑业营改增

To Know, Adapt to and Lead Replacing Business Tax with Value-added Tax of Construction Industry

本文从以税务为基础、财务为关键、造价为前提的三位一体的视角,通过计税方法、财务核算比较入手认识增值税,从而论述适应增值税的"价税分离"计价规则,提出应对营改增的采购策略和简易计税的选择方法。

This paper is to know about value-added tax from the contrast of taxation method and financial accounting from the trinity perspective with taxation as the base, finance as the key and cost as the premise, so as to expound the ＂price and tax separated＂ pricing rule to adapt to value-added tax and put forward acquisition strategy to response to the replacement of business tax with val- ue-added tax and selection method of simple tax assessment.