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根据2011年财政部印发的“营改增”试点方案,自2016年5月后,中国将全面开放营改增试点,建筑业、房地产业以及金融业都将纳入“营改增”范围。从宏观层面上看,建筑施工企业实行“营改增”之后,不仅能够为企业发展营造良好的市场环境,而且有利于企业资金的优化利用和资源的合理配置,对于提升建筑企业的核心竞争力也有一定的帮助。文章首先分析了“营改增”对建筑企业会计工作的影响,随后就新形势下如何应对“营改增”的变化提出了几点建议。
According to the Pilot Program for Increasing Business and Increasing Prices issued by the Ministry of Finance in 2011, since May 2016, China will fully open up pilot camps and increase pilot projects. Construction, real estate and finance will all be included in the “ ”range. From a macro perspective, after the implementation of “business reform by ”, the construction enterprises can not only create a good market environment for the development of enterprises, but also help the optimal utilization of corporate funds and the rational allocation of resources, which is very important to enhance the core of the construction enterprises Competitiveness also has some help. The article first analyzes the influence of “Ying Zeng Zeng Zeng” on the accounting of construction enterprises, and then puts forward some suggestions on how to deal with the change of “Zeng Zhi Zeng Zeng” in the new situation.