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建筑施工企业作为一个比较特殊的行业,它的产品即工程项目一般周期长价值大,它所涉及的行业商品材料十分众多负杂,且因涉及百姓民生故责任重大,因而一项工程项目从它的承建权的取得到建设到交付,乃至到后续质保,程序严谨且有法定要求。只有在工程项目的各个阶段把增值税成本抵扣的要求和方法融入到生产和管理当中去才能有效实现国家实行“营改增”的目的。
As a relatively special industry, a construction enterprise has a long period of great value in its product or project. It involves a great deal of negative impact on the commodity materials in the industry. Since it involves a great deal of responsibility for the livelihood of the people, a project derives from it The acquisition of construction rights to the construction to delivery, and even to follow-up warranty, the procedure is rigorous and legal requirements. Only when the requirements and methods of deductibility of value added tax are incorporated into production and management at all stages of the project can the state effectively implement the goal of “increasing profits and increasing profits”.