摘要
营改增为我国经济的长期发展提供了重要保障,但对于建筑施工企业来说,他们面临着更为复杂的税收政策与财税风险。从合同管理的角度分析了营改增对于建筑施工企业带来的影响,并对此提出了一些具体的解决措施。
Business tax replaced with VAT provides an important guarantee for the development of China＇s economy.But for construction enterprises, they are faced with more complex tax policies and fiscal risks. From contract management, this paper analyzes the influence of business tax replaced with VAT on construction enterprises, and puts forward some concrete solutions.
作者
冯娟
Feng Juan(Chongqing Chuan9 Construction Co., Ltd., Chongqing 401120)
出处
《现代工业经济和信息化》
2017年第14期80-81,84,共3页
Modern Industrial Economy and Informationization
关键词
合同管理
建筑施工企业
营改增
财税风险
外签合同
contract management
construction enterprises
business tax replaced with VAT
tax risk
external contract
