建筑业财务管理中营改增政策的影响和应对措施

The Effect of the Policy of Business Tax Changing into VAT and the Countermeasures for Financial Management of the Construction Industry

营改增政策在很大程度上影响着建筑企业的经营和发展,特别是建筑业的财务管理工作。论文先简单介绍营改增政策的主要内容,并说明其对建筑业发展的影响;接着分析营改增政策对建筑业财务管理造成的影响;之后提出在营改增政策下,建筑业财务管理应采取的应对措施,希望为从事建筑业财务管理的工作者提供一些参考。

The policy of business tax changing into VAT has influenced the operation and development of construction enterprises, especially the financial management of the construction industry. This paper briefly introduces the main contents of the policy of business tax changing into VAT, and explains its impact on the development of the construction industry. Then it analyzes the impact of the policy of business tax changing into VAT on the financial management of the construction industry. At last, the paper puts forward construction financial management measures should be taken under the policy of business tax changing into VAT, hoping to provide some references for the workers of the financial management in the construction industry.