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随着国家经济的飞速发展和进步,国家的税务制度也在不断的创新和完善。而实行营业税改增值税(简称“营改增”)政策在很大程度上影响了建筑企业的经营模式及财务管理,完善了建筑企业的财务管理制度,提高了建筑企业的经济效益。但就目前情况来看,营改增在建筑企业中的实施还存在着一定的问题,本文主要就“营改增”对建筑企业的财务与会计的影响和对策进行概述,以期找到营改增在建筑企业实施中存在的问题,并找出相应的解决措施。
With the rapid development and progress of the national economy, the state’s tax system is constantly being innovated and improved. The implementation of the business tax to change the value-added tax (referred to as “camp to change ”) policy to a large extent affected the construction business management mode and financial management, improve the financial management of construction enterprises, improve the economic efficiency of construction enterprises. However, as far as the present situation is concerned, there are still some problems in the implementation of the reform in construction enterprises. This article mainly summarizes the influence and countermeasures of the construction of enterprises on the finance and accounting of construction enterprises in order to find the camp Increase in the implementation of construction enterprises in the existing problems and find out the corresponding solutions.