摘要
建筑业实行"营改增",对建筑施工企业成本管理提出了新的要求和挑战。在梳理建筑施工企业营改增后可抵扣列项的基础上,针对其中的材料费、人工费、机械费和企业管理成本,分析营改增对建筑施工企业成本的影响;从建筑施工企业角度,提出强化精细化管理和转变生产方式等应对策略和建议。
The implementation of sales tax changing to value-added tax（VAT）in construction industry,puts forward new requirements and challenges to cost management of construction enterprise. The paper combs the deductible items of construction enterprise after sales tax changing to value-added tax,on the basis,analyzes the influence of VAT on the cost of construction enterprise with material cost,labor cost,equipment cost,and management cost. Finally,from the perspective of construction enterprise,proposes the countermeasures and strategies such as strengthening the fine management,transferring the mode of production and so on.
出处
《建筑经济》
2016年第8期29-32,共4页
Construction Economy
基金
国家自然科学基金青年项目(71403033)
国家社科基金重点项目(12AZD064)
关键词
营改增
建筑施工企业
成本管理
对策
sales tax to value-added tax
construction enterprise
cost management
countermeasure
