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当前,随着我国经济体制改革的进一步深入,财税体制也做出了深刻的变革,即“营改增”政策的实施。此政策的实施,对建筑施工企业的财务产生了一定的影响,也为建筑企业的财务管理带来了全新的机遇和挑战,在此形势下,唯有坚实抓好建筑企业的财务管理,对“营改增”政策进行合理的理解和科学的应对,才能为建筑企业的发展做出积极正确的经济政策促进。本文提出了“营改增”对建筑施工企业财务所带来的影南,并通过一系列改进方法和对策,逐步完善“营改增”政策在建筑企业内的应用,旨在为我国建筑企业积极迎合政策发展,做出自己应有的贡献。
At present, with the further deepening of China’s economic restructuring, the fiscal and taxation system has also made profound changes, that is, the implementation of the policy of “changing the number of battalions into public places”. The implementation of this policy has a certain impact on the financial construction of construction enterprises, but also brings new opportunities and challenges to the financial management of construction enterprises. Under such circumstances, we can only firmly grasp the financial management of construction enterprises, “Camp to change ” policy to carry out a reasonable understanding and scientific response, in order to the construction enterprises to make positive and correct economic development. In this paper, the author puts forward some suggestions on how to improve the financial management of construction enterprises through a series of improvement methods and measures, and gradually improve the application of " For our construction enterprises to actively meet the policy development, make its due contribution.