营改增后大型水利工程建设期业主单位增值税相关问题探讨

Issues concerning value-added tax for project owners after its replacement to business tax policy in large water structure construction

本文研究了营改增后税收政策变化对大型水利工程建设期工程管理产生的影响,分析了当前基本建设工程管理方面尚待明确的政策内容,从政策、管理、标准、制度、财务决算等方面提出了加强基本建设项目建设期工程管理及完善相关国家财税政策的建议。

The paper makes a study on the impact of policy changes on managing construction periods of large water projects.The analysis concentrates on the policy contents that need to be clarified for construction project management,with recommendations for perfection of national fiscal policies regarding policy making,management system,rules and standards,and annual financial budget and final accounts.