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建筑行业“营改增”一直是我国税制改革的重点,其不仅影响着建筑行业的成本、税负和经营收入,同时还影响着建筑企业的经营管理模式。鉴于此,文章针对营改增环境下建筑企业成本管理的几个突出问题展开讨论,并就如何加强建筑企业成本管理提出几点对策和建议,以期对建筑企业成本管理工作有所借鉴和参考。
The construction industry has always been the focus of China’s tax reform. It not only affects the cost, tax burden and operating income of the construction industry, but also affects the operation and management mode of construction enterprises. In view of this, the article discusses several prominent problems in the cost management of construction enterprises under the environment of increasing investment, and puts forward some countermeasures and suggestions on how to strengthen the cost management of construction enterprises with a view to reference and reference to the cost management of construction enterprises.