“营改增”对施工企业成本管理的影响及对策

Influence and Countermeasure of VAT on the Cost Management of Construction Enterprise

建筑业实行"营改增",对建筑施工企业成本管理提出了新的要求和挑战。在梳理建筑施工企业营改增后可抵扣列项的基础上,针对其中的材料费、人工费、机械费和企业管理成本,分析营改增对建筑施工企业成本的影响;从建筑施工企业角度,提出强化精细化管理和转变生产方式等应对策略和建议。

The implementation of sales tax changing to value-added tax（VAT）in construction industry,puts forward new requirements and challenges to cost management of construction enterprise. The paper combs the deductible items of construction enterprise after sales tax changing to value-added tax,on the basis,analyzes the influence of VAT on the cost of construction enterprise with material cost,labor cost,equipment cost,and management cost. Finally,from the perspective of construction enterprise,proposes the countermeasures and strategies such as strengthening the fine management,transferring the mode of production and so on.