论文部分内容阅读
随着我国营业税改征增值税试点的不断深入,建筑业自2016年5月1日开始全面实行营改增。结合利润的计算方法,从人工、材料等要素价格方面,分析营改增可能导致的建筑企业利润下滑,在此基础上提出建筑企业应加快转型升级、利用信息化管理方案和技术手段提高管理效率等实现利润最大化的应对措施。
As China’s business tax reform levy value-added tax pilot continued to deepen, the construction industry since May 1, 2016 full implementation of the VAT reform. Combined with the calculation method of profit, from the aspects of labor, material and other factors, it analyzes the possible decline of profit of construction enterprises due to the increase of battalion reform. On this basis, it is suggested that construction enterprises should speed up the transformation and upgrading, and use information management solutions and technical means to improve management efficiency And other measures to maximize profits.