“营改增”对施工企业项目成本管理的影响及应对措施

The Impact of Replacing Business Tax with Value-added Tax on Project Cost Management of the Construction Enterprises and the Measures

"营改增"对建筑业带来了巨大的影响,施工企业在项目成本管理的过程中迎来了新的挑战。文章首先分析了"营改增"对施工企业项目成本管理的影响,得出增值税抵扣特点及其主要两个决定因素(扣税凭证和凭证抵扣率),探查税收与项目成本管理关系。其次,根据A企业的成本管理体系,通过专家访谈的结果,确定改征增值税后对企业成本管理体系各环节的影响因素。最后,对应成本管理体系中的影响因素,制定相应的应对措施。

Replacing business tax with value-added tax has brought a huge impact on the construction industry, the construction enterprises take the challenge of project cost management. This paper analyzes the impact of replacing business tax with value-added tax on project cost management of the construction enterprises, then concludes the characteristics of the VAT deduction and two main determinants（tax deduction certificates and vouchers deductible rate）. It also explore the relationship with tax and project cost management. This paper determines the influence factors of each link of the enterprises＇ cost management system according to the cost management system of A company and the results of the expert interview. Finally, I make the corresponding measures for the influence factors of the cost management system.