“营改增”后建筑施工企业分包管理误区及对策研究

Research on the Misunderstanding and Countermeasure of Subcontracting Management in Construction Enterprises after Replacing the Business Tax with Value-added Tax

"营改增"政策对建筑施工企业的管理和核算产生较大影响。对比"营改增"前后建筑施工企业工程分包管理即税收筹划、招投标价格、合同、甲供材料和机械设备等费用结算及核算的变化,分析管理中存在的问题和误区,并提出营改增后建筑施工企业加强分包管理,实现减税增效应对措施和思路。

The policy of “Replacing the Business Tax with Value-added Tax” has great influence on the management and accounting of construction enterprises. This paper compares the changes of subcontract management such as tax planning,bid price,charges of supply material and equipments and accounting in construction enterprises before and after the changing of tax policy,and analyzes the problems and misunderstandings in the management. Then,puts forward some countermeasures and solutions for construction enterprises improving the efficiency of tax reduction through strengthening subcontracting management.