浅析“营改增”模式下工程造价管控策略

• 作 者: 赵小军
• 机 构: 中铁二十一局集团有限公司经济管理处,
• 出 处: 城市建设理论研究(电子版)
• 发表日期: 2017年07期
• 关键词: 工程造价 营改增 造价管控 建筑企业 税制改革 国字号 计税依据 建筑造价 财务报销 视同销售

“营改增”是国家税制改革的一项重大举措,已引起企业管理者的高度重视,对于国字号中铁企业也不例外,不仅开展调研、自测,还召集高管组织研讨和寻求应对策略,下发工作指引文件,“营改增”模式下我们该如何应对影响建筑企业工程造价和计价体系的各类因素。目前,建筑行业“营改增”已经实施,对于整个建筑行业造价体系的影响十分的深远,所以造价管控在“营改增”新形势下寻求新的策略迫在眉睫。

The reform of the state tax system has been a major move by the state tax reform and has drawn great attention from the managers of the enterprises. It is no exception to the Chinese state-owned medium-sized iron and steel enterprises, which not only conducts research and self-assessment but also organizes discussions and requests Coping strategies, issuing work guidance documents, and how to deal with various factors that affect the construction cost and pricing system of construction enterprises under the mode of “changing the battalion to increasing profits”. At present, the construction industry has been implemented “to change the camp”, for the entire construction industry cost system is very far-reaching, so cost control in the “camp to change ” to seek new strategies under the new situation is imminent.