浅析“营改增”后市政单位设施成本管理

Analysis of the cost management of municipal unit facilities after the “business tax reform to value-added tax”

营改增是国家在深化经济改革中作出的重要战略部署,深化营改增政策落实,能加强企业、单位财税体制改革,降低企业单位的税务成本压力。在市政单位运行中,营改增改革还使得企业的设施成本管理受到影响。文章立足市政单位运营实际,阐述营改增对市政单位设施会计核算、造价管理等工作的具体影响,结合单位设施成本管理问题,提出市政单位需要科学开展税务筹划工作,加强工程项目细节管理,严控工程项目的管理流程,并深化信息技术应用,才能提升单位设施成本管理水平,适应营改增大环境要求,推动市政单位的持续、稳步发展。

The replacement of business tax with value-added tax(VAT)is an important strategic deployment made by the country in deepening economic reform.Deepening the implementation of the policy can strengthen the reform of the financial and tax systems of enter-prises and units,reduce the tax cost pressure on enterprises and units.In the operation of municipal units,the reform of replacing business tax with value-added tax has also affected the facility cost management of enterprises.Based on the actual operation of municipal units,this article elaborates on the specific impact of the reform of business tax to value-added tax on the accounting,cost management and other work of municipal units.Combining with the issue of unit facility cost management.It proposes that municipal units need to scientifically carry out tax planning work,strengthen detailed management of engineering projects,strictly control the management process of engineer-ing projects and deepen the application of information technology in order to improve the level of unit facility cost management.Adapt to the environmental requirements of business reform and promote the sustained and steady development of municipal units.