“营改增”下建筑装饰施工企业税负的影响因素及应对方法

Influencing Factors and Coping Methods of the Decoration Construction Enterprise Tax under the Condition of Sales Tax to Value-added Tax

基于某建筑装饰施工企业10个已完工项目的全寿命周期的收入和成本,分析在"营改增"下可能导致施工企业税负增加的主要因素,同时提出应对方法,为建筑装饰施工企业提供对策参考。

Based on the income and cost of ten completed projects＇ whole life cycle in a decoration construction company, analyzes the main factors of construction enterprise tax increment under the condition of sales tax to value-added tax, at the same time puts forward some methods to deal with these factors, provides reference for construction decoration enterprise