论文部分内容阅读
物资材料成本平均占建筑施工成本的50%以上,“营改增”下如何进行物资管理,是中铁22局管理者面临的新课题。2016年5月起,建筑业“营改增”全面推开。相比营业税,增值税的核算较为繁杂,发票开具、收集、认证、抵扣、缴税、筹划等环节工作量大,职业水平要求高,原有经营管理模式难以跟上形势发展要求。面对复杂的增值税税制,如何健全自身管理制度,改善财务管理和风险管理,将成为建筑企业面临的重要难题。其中,物资材料成本平均占建筑施工成本
The cost of materials and materials on average accounts for more than 50% of the cost of construction. How to manage materials under the condition of “increasing profits and increasing profits” is a new issue for managers of China Railway 22 Bureau. Since May 2016, the construction industry has been “pushing the VAT reform” to be fully launched. Comparing with business tax and value added tax, accounting is complicated. The amount of work such as invoicing, collection, certification, deductibility, tax payment and planning is large and the professional level is demanding. It is difficult for the original operation and management model to keep up with the development of the situation. In the face of the complex VAT system, how to improve its own management system, improve financial management and risk management will become an important challenge for construction enterprises. Among them, the average cost of materials and materials construction costs