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劳务分包、进项抵扣、报价、销项发票管理等环节是“营改增”后项目运行需要加以管控的关键点。“营改增”对于建筑行业企业的营业收入、成本、利润、现金流量等产生了重大影响。为更好地适应变革,笔者所在的公司积极探索。经过一年多的运行,公司税负较营业税下有所降低,但在运行过程中仍然出现不少问题,比如说有的项目实际税负可能高于营业税、劳务分包问题、进项抵扣问题、报价问题等等,现就以下几个方面的问题作出如下探讨。
Labor subcontracting, input deductible, quotation, sales invoice management and other links is the key point that the project operation needs to be controlled after the operation change of “battalion change”. “Camp to increase” for the construction industry, business income, costs, profits, cash flows have a significant impact. In order to better adapt to change, the author where the company actively explore. After more than a year of operation, the corporate tax burden is lower than that under the sales tax. However, many problems still appear in the operation process. For example, the actual tax burden of some projects may be higher than the sales tax, labor subcontracting, , Quotation questions and so on, are now on the following aspects of the problem to make the following discussion.