“营改增”对工程造价控制和工程承包模式的影响

On influence of replacement of sales tax with value-added tax on engineering cost control and engineering contract model

结合"营改增"的税制改革措施,分析了"营改增"对工程造价的影响,并从物资采购管理、工程承包模式、完善增值税管理制度等方面,阐述了"营改增"后企业的应对策略,有助于推动我国经济的转型发展。

Combining with the tax reform measures for the sales tax with value-added tax,the paper analyzes its influence on the engineering cost,and illustrates the strategies after the reform from the management over materials purchase,engineering contract model,and improvement of the added-value tax management,so as to enhance the transitional development of China.