摘要
结合增值税的特点,分析了"营改增"对建筑行业的影响,基于实施"营改增"后施工企业面临的风险,探讨了施工企业的应对措施,以提高税改后企业各方面的经营管理水平。
Combining with the features of the value-added tax,the paper analyzes the influence of the'replacement business with a value-added tax'policy,and explores the respective measures of the construction enterprises based on the risks after the policy is implemented,so as to improve the management of the enterprises after the policy.
出处
《山西建筑》
2016年第36期225-226,共2页
Shanxi Architecture
关键词
增值税
施工企业
营业税
项目管理
value-added tax
construction enterprises
business tax
program management
