浅析建筑业营改增对工程成本核算的影响

On the Influence of Replacing Business Tax with Value Added Tax in Construction Industry on Project Cost Accounting

院工程成本核算是将工程施工过程中发生的各项生产、办公费用,通过工程施工科目予以汇总,然后直接计入有关成本核算对象,并计算出建筑工程的实际成本。自2016年5月1日营改增政策实施以来,建筑业工程成本核算范围发生了根本性转变,不仅增加了财务部门的工作量,同时,对工程成本核算精准度也提出了更高的要求。因此,本文将围绕建筑营改增对工程成本核算产生的影响以及有效应对策略予以全面阐述。

Engineering cost accounting is to summarize the production and office expenses in the process of engineering construction through the engineering construction subjects,and then directly include them into the relevant cost accounting objects,and calculate the actual cost of the construction project.Since the implementation of the policy of replacing business tax with value-added tax on May 1,2016,the scope of engineering cost accounting in the construction industry has undergone a fundamental change,which not only increases the workload of the financial department,but also puts forward higher requirements for the accuracy of engineering cost accounting.Therefore,this paper will focus on the impact of replacing business tax with value-added tax on project cost accounting and effective coping strategies.