随着上海试点增值税改革的推进,公路施工企业可能面临着营业税改征增值税的改革,这将对公路施工企业修复抵扣链条,消除重复征税等带来积极影响,同时也会使施工企业面临销项计算、进项抵扣、财务人员素质等一系列的问题,现将对这些影响和存在的问题进行了解析。 With the advancement of pilot VAT reform in Shanghai, road construction enterprises may face the reform of the business tax reform levy value-added tax, which will have a positive impact on the highway construction enterprises to repair the deduction chain and eliminate double taxation, etc., Enterprises are faced with a series of problems such as the calculation of sales items, the deduction of revenue items and the quality of financial personnel. Now, the problems and the problems existing in these items will be analyzed.