摘要
论述了建筑业实行"营改增"的必要性,从计价模式、造价组成、造价测算、材料采购等方面,分析了"营改增"对建筑工程造价的影响,有利于企业制定出科学的造价管理策略,实现项目投资的合理性和效益性。
The paper indicates the necessity for the replacement of＂business tax with a value-added tax＂in the architectural industry,analyzes its influence on the architectural engineering cost from the pricing model,price components,cost measurement and material purchase,so as to make the reasonable cost management strategies and realize the program investment to be reasonable and beneficial.
出处
《山西建筑》
2016年第20期220-221,共2页
Shanxi Architecture
关键词
建筑业
营业税
增值税
工程造价
architecture
business tax
value-added tax
engineering cost
