【摘要】 本文利用文献分析法与举例论证法,从招投标与施工两阶段,论述分析"营改增"对施工企业的影响。在招投标阶段,从投标报价、"甲供材"及企业托管经营角度;在施工阶段,从人工费、材料费、施工机械费角度,分别指出"营改增"对施工企业的影响,并提出建议措施,促进企业探索适应增值税的经营模式,减轻企业税负。更多还原

【Abstract】 This paper uses the literature analysis method and the example argumentation method to analyze the impact of "Replacing Business Tax with VAT" on construction enterprises from the two stages of bidding and construction. The impact of "Replacing Business Tax with VAT" on construction enterprises is pointed out respectively in the bidding stage, from the perspective of bidding quotation, "A supply of materials" and corporate custody management; in the construction stage, from the perspective of labor costs, material costs, construction machinery fees. And measures are proposed to promote enterprises to explore the business model adapting to VAT and reduce corporate tax burden.更多还原