“营改增”税制下施工企业经营对策分析

发布时间：2018-05-26 13:47

本文选题：营业税 + 增值税　；参考：《山东社会科学》2015年S1期

【摘要】：自2013年8月1日起,交通运输业、部分现代服务业的营业税改增值税在全国范围内推行,建筑业"营改增"是大势所趋。本文通过对施工企业"营改增"前后企业现金流量变化的分析,指出该政策的实施,将会对建筑施工企业在建筑市场运行环境、建筑企业经营管理等方面产生诸多影响。建筑施工企业应采取积极措施,以应对此项税制改革。
[Abstract]:Since Aug. 1, 2013, the business tax reform of some modern service industries has been carried out in the whole country, and the construction industry has been increasing. Based on the analysis of the change of cash flow of construction enterprises before and after "business transformation and increase", this paper points out that the implementation of this policy will have a lot of effects on the construction enterprises in the construction market operation environment, construction enterprises management and so on. Construction enterprises should take active measures to deal with the tax reform.
【作者单位】：青海建筑职业技术学院;
【分类号】：F426.92;F812.42

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