营改增对建筑施工企业材料采购管理的影响与对策
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摘要
建筑施工企业是劳动密集型产业,建筑材料和人工费占比高。"营改增"后,建筑施工企业一般纳税人上缴增值税采取的是税款抵扣制,在人工费不能抵扣的情况下,材料费的抵扣直接关系到企业整体税负。文中分析了"营改增"对建筑施工企业材料采购管理的影响,提出具体应对的措施。
Construction enterprises belong to labor intensive industry which is largely accounted by building materials and labor costs. After the reform of"business tax to VAT",the general tax payer of construction industry will have to apply to the tax deduction system. Under the circumstances that the labor cost cannot be deducted,whether the material cost can be deducted can directly affect the total tax of an enterprise. This article has analyzed what effects can the"Business tax to VAT"reform put to the material purchasing of an enterprise and has correspondingly brought up some solutions.
Construction enterprises belong to labor intensive industry which is largely accounted by building materials and labor costs. After the reform of"business tax to VAT",the general tax payer of construction industry will have to apply to the tax deduction system. Under the circumstances that the labor cost cannot be deducted,whether the material cost can be deducted can directly affect the total tax of an enterprise. This article has analyzed what effects can the"Business tax to VAT"reform put to the material purchasing of an enterprise and has correspondingly brought up some solutions.
引文
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[2]卜艳红.“营改增”对建筑施工企业的影响及措施研究[J].中国市场,2018(3):183-184.
[3]陈宜炬.建筑施工企业实施“营改增”面临的税负影响及对策分析[J].财会学习,2018(3).
[4]赵志.浅谈营改增对建筑企业的影响[J].会计师,2017(4):14-15.
[5]岳闽红.浅谈营改增对建筑施工企业的影响[J].财会学习,2016(24):161-162.
[6]白骞,王亚楠.浅谈“营改增”对建筑施工企业影响及对策[J].经营管理者,2016(29):360.
[7]关于全面推开营业税改征增值税试点的通知(财税[2016]36号)[2].
[8]陈建岭.供应链管理[M].北京:北京大学出版社,2016.