“营改增”对施工企业项目成本管理的影响及应对措施

The Influence of "Replacing Business Tax with VAT" on the Project Cost Management of Construction Enterprises and the Countermeasures

2016年3月,我国政府开始实施"营改增"这一政策,并在同年5月试点开始正式实施这一举措,试点单位涉及农业领域、建筑领域、服务行业、房产领域及金融行业等。"营改增"后,建筑行业及房产行业的税率调整为11%。在这一环境下,论文对"营改增"对施工企业项目成本管理的影响及应对措施方面进行了分析。希望通过论文的分析,能够为施工企业更有效地管理项目成本提供有价值的参考。

In March 2016, the Chinese government began to implement the policy of ＂ Replacing Business Tax with VAT＂, and began to implement this measure in the pilots formally in May of the same year.The pilot units are involved in agriculture, construction, service, real estate and finance and so on. After ＂Replacing Business Tax with VAT＂, the tax rate of the construction industry and the real estate industry was adjusted to 11%. In this environment, the paper analyzes the impact of ＂Replacing Business Tax with VAT＂ on project cost management of construction enterprises and its countermeasures. It is hoped that the analysis of the paper can provide valuable reference for construction enterprises to manage project cost more effectively.