摘要
2016年5月1日起,国家全面推行营业税改征增值税试点。这一重大税制改革,其目的是减轻企业税负。但由于税率和计税方法与营改增前有明显的不同,所以,使建筑企业对工程经济的管理产生了影响。此文在阐述主要几种影响因素的基础上,通过分析和探讨,提出可采取的几种应对措施。
The business tax replaced with VAT pilot is fully implemented to reduce the corporate tax burden from May 1, 2016. However, the significant change of tax rate and calculation method has an impact on engineering economic management of construction？ enterprises. The main influencing factors are expounded in this paper, and some measures to be taken are put forward through analysis and discussion.
出处
《铁路工程技术与经济》
2017年第3期33-35,共3页
Railway Engineering Technology and Economy
关键词
营改增
工程经济
影响因素
应对措施
Business tax replaced with VAT
Engineering economic
Influencing factor
Countermeasures
