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营改增影响着建筑施工企业财务工作和会计工作职能的发挥,从而使企业在纳税和计税过程中与以往相比发生了较大变化。而本文正是以此为研究出发点和落脚点,重点针对当前我国营改增政策,对建筑施工企业财务工作造成的相关影响进行论述,分别从企业财务和会计两方面,就营改增带来的具体影响进行分析,从而通过问题剖析,提出具体的改进对策。
The increase of battalion increases the financial work and the function of accounting in building construction enterprises, so that the enterprises in the process of tax payment and taxation have undergone major changes compared with the past. This article is precisely the starting point and the foothold of this study, focusing on the present our country battalion reform policies, the construction company financial work related to the impact of discourse, respectively, from both corporate finance and accounting, to camp to bring added The specific impact of the analysis, so that through the analysis of the problem, put forward specific improvement measures.