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随着“营业税”的试点运行和逐步覆盖,建筑企业的生产结构发生了一定的变化,“营业税”在促进建筑企业发展的同时,对其会计核算提出了新的要求。因此,有必要梳理建筑企业推行“营改增”的必要性,总结“营改增”对建筑企业会计核算的影响,进而提出“营改增”背景下完善建筑企业会计核算的建议,为建筑企业的相关决策提供依据。
With the pilot operation and gradual coverage of “business tax”, the production structure of construction enterprises has undergone some changes. “Business tax” has put forward new requirements on its accounting while promoting the development of construction enterprises. Therefore, it is necessary to sort out the necessity for the construction enterprises to carry out the “business reform” and summarize the impact of “business tax reform” on the accounting of construction enterprises, and then put forward the suggestions of perfecting the accounting of construction enterprises under the background of “business reform increasing” Accounting recommendations for the construction enterprises to provide the basis for decision-making.