目前,国内大型的公路勘察设计企业按照完工进度进行营业收入确认,发票却在收款环节开具,存在营业收入确认和发票开具不同步的问题,而各单位根据营业收入缴纳营业税,大多数情况下是确认营业收入和缴纳营业税在前,而发票开具在后。“营改增”后,各单位只能开具增值税发票,如果税改前已经 At present, large-scale highway survey and design enterprises in accordance with the progress of the completion of revenue recognition, the invoice is issued in the collection process, there are operating income confirmation and invoice issues are not synchronized, and each unit to pay business tax revenue, in most cases Is to confirm operating income and pay sales tax in the past, and invoices issued later. “Battalion increased by ”, all units can only issue a VAT invoice, if the tax reform before