2016年5月1日施工企业开始实施营改增,由于2016年企业大多数还是老项目实行简易征收,企业对增值税的影响感觉不明显。2017年,随着新项目实行一般计税项目的增多,许多施工企业已经不能适应增值税的管理要求,如:如何按增值税投标报价,劳务单价如何确定,合同管理中应注意哪些问题等。2017年第8期“特别策划”将以“营改增落地的问 On May 1, 2016, the construction enterprises started to implement the reform of the camp. Since most of the enterprises still had the simple collection of the old projects in 2016, the influence of the enterprises on the VAT was not obvious. In 2017, with the increase of general tax items for new projects, many construction enterprises are no longer able to meet the management requirements of value added tax, for example, how to bid on VAT, how to determine the unit price of labor services and what problems should be paid attention to in contract management. 2017 No. 8 ”special planning “ will ”" battalion change floor asked