摘要
“营改增”已成为我国深化财税体制改革的主要内容之一,“营改增”的实行会对我国各个领域的企业造成一定的影响,尤其是建筑产业及其产业链的上下游。本文就“营改增”背景下总承包企业经营影响因素及相关应对策略进行简单阐述和分析。
Replacing sales tax with value-added tax has become one of the main contents of China’s deepening tax reform,and it has a certain impact on enterprises in various fields,especially on the construction industry and its upstream and downstream industrial chain.This paper briefly expounds and analyzes the influencing factors and relevant countermeasures of EPC enterprises’ operation under the background of replacing sales tax with value-added tax.
作者
罗伟红
Luo Wei Hong(Kunming Engineering&Research Institute of Nonferrous Metallurgy Co.,Ltd.,Kunming 650093,China)
出处
《有色金属设计》
2019年第3期132-134,共3页
Nonferrous Metals Design
关键词
“营改增”
总承包
策略
Replacing sales tax with value-added tax
EPC
Strategy