摘要
随着国家经济社会的持续快速发展,税收政策迎来了营改增等一些列重大调整与改进。对于铁路工程而言,如何正确认识并科学对待造价标准的转变,成为业内广泛关注的焦点课题之一。基于此,本文首先介绍了营改增相关内容,分析了建筑业营改增对铁路工程造价的多方面影响。在探讨铁路工程造价标准调整的基础上,结合相关实践经验,分别从抓住税收改革机遇等多个角度与方面,提出了营改增下加强铁路施工企业成本管理的有效措施,望有助于相关工作的实践。
With the sustained and rapid development of national economy and society, the tax policy has ushered in a series of major adjustments and improvements such as replacing the business tax with a value-added tax. For railway engineering, how to correctly understand and scientifically treat the transformation of the cost standard has become one of the focus issues in the industry. Based on this,this paper first introduces the relevant contents of replacing the business tax with a value-added tax, and analyzes the influence of replacing the business tax with a value-added tax in the construction industry on the cost of railway projects. On the basis of discussing the adjustment of railway engineering cost standard and combining relevant practical experience, this paper puts forward effective measures to strengthen the cost management of railway construction enterprises under the replacement of business tax with value-added tax from various perspectives and aspects such as seizing the opportunity of tax reform.
作者
曾诗雅
朱宗凯
ZENG Shi-ya;ZHU Zong-kai(China Railway Eryuan Chongqing Survey and Design Research Institute Co.,Ltd.,Chongqing 400023,China;Chongqing Municipal Design&Research Institute,Chongqing 400023,China)
出处
《价值工程》
2020年第6期83-84,共2页
Value Engineering
关键词
营改增
铁路工程
造价标准
转变分析
replacing business tax with value-added tax
railway engineering
cost standard
shift analysis
