营改增税收政策对施工企业财务会计的影响

发布时间：2018-05-09 18:33

本文选题：营改增 + 施工企业　；参考：《企业改革与管理》2016年01期

【摘要】：营改增税收政策的实施是推动我国税制改革的重大举措,不仅有利于消除我国长期以来存在的重复征税问题,而且还能够减轻企业税负,促进税收结构合理化、科学化。尤其对于施工企业而言,营改增税收政策的实施,对其财务会计工作提出了更高的要求。本文就营改增税收政策对施工企业财务会计的影响进行分析,并提出几点应对策略。
[Abstract]:The implementation of the tax policy is an important measure to promote the tax system reform in China. It is not only helpful to eliminate the problem of repeated taxation, but also to lighten the tax burden of enterprises and promote the rationalization and scientific of the tax structure. Especially for the construction enterprises, the implementation of the tax policy puts forward higher requirements for their financial and accounting work. This paper analyzes the influence of the tax policy on the financial accounting of construction enterprises, and puts forward some countermeasures.
【作者单位】：中铁二十局集团电气化工程有限公司;
【分类号】：F426.92;F406.7

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