“营改增”影响下施工总承包企业发展建议

Suggestions on the Development of Construction General Contractors under the Influence of Replacing Business Tax with VAT

营改增政策下建筑业将面临更大的挑战。通过分析营改增对建筑业施工总承包方在经营模式、组织架构、投标报价、信息管理及分包管理等方面产生的影响,从而从企业经营管理、销项管理及进项管理等方面提出应对意见,为企业的良好发展提供借鉴。

The new policy of replace the business tax with value-added tax will generate huge challenge.This article analyses theimpact of this policy from many aspects,such as business patterns,organization structures,tender offer,information management andsubcontract management;it also provides some solutions based on business management,receipts tax management and sales taxmanagement,which can offer well reference for enterprises in the near decades.