摘要
"营改增"在建筑领域试行一年多,计税模式、计价规则与"营改增"之前有了不少的变化。通过对招标控制价的基本概念和计价变化进行阐述,分析"营改增"后编制招标控制价的重点和应对方法,确保招标控制价编制的准确、合理,利用营改增制度合理控制投资成本。
There is more than one year after replacing the business tax with value-added tax in the field of construction.Tax models and valuation rules have changed a lot. Through the briefly introduction of the basic concepts of bidding control price and valuation changes, analysis of focus and method to the preparation of bidding control price, it is to ensure that the preparation of bidding control price is accurate and reasonable, establishing a reasonable cost control system after BT reforms to VAT.
出处
《铜业工程》
CAS
2017年第4期28-29,51,共3页
Copper Engineering
关键词
营改增
招标控制价
编制
计价
计税
BT reforms to VAT
the Controlled bidding price
prepare
valuation
defining tax