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随着营改增政策的全面实施,不仅给我国的建筑业和国际市场接轨提供了有利的条件,同时也给我们国家建筑业的今后发展奠定了扎实的基础。但是,随着营改增政策的广泛应用,它对建筑企业的影响也逐渐显现出来。如果没有采取完善的应对措施,就会给建筑业的未来发展带来一定的影响。因此,本篇文章就主要对营改增的实质进行阐述,并从核算项目的变化、影响、运行成本的变化、影响、定价机制的变化、影响等多个方面,解析税改前后建筑业会计核算的变化、影响,并在此基础之上,提出相应的营改增下提高建筑业财务管理效率及水平的对策。希望通过本文的阐述,可以给相关领域提供些许的帮助。
With the full implementation of the policy of increasing the number of battalions, it not only provides favorable conditions for our country’s construction industry and the international market, but also lays a solid foundation for the future development of our country’s construction industry. However, with the extensive application of the policy of increasing the VAT reform, its influence on the construction enterprises is also gradually emerging. If we do not take perfect response measures, it will bring a certain impact on the future development of the construction industry. Therefore, this article mainly elaborates on the essence of the VAT reform, and analyzes the accounting before and after the tax reform from many aspects such as the changes of the accounting items, the influence, the change of the operating cost, the influence, the change and the influence of the pricing mechanism Accounting changes, the impact, and on this basis, put forward the appropriate camp to increase the financial management efficiency and level of the construction industry to improve countermeasures. Hope that through this article, can provide some help in related fields.