全面实施营改增,是深化财税体制改革的重头戏,也是减税负、调结构、优税制和供给侧结构性改革重要举措。营改增后对工程项目管理模式及财务管理方向将产生重要影响,但同时也面临诸多困境与风险,必须加以重视。一、“营改增”后两种工程计税模式(一)普通模式,一般计税。营改增后,在一般计税方法下,建筑施工企业应纳增值税额为工程项目收入按照11%的税率计算销项税, The full implementation of the reform of the camp is an important highlight in deepening the reform of the fiscal and taxation system as well as an important measure of tax reduction, structural adjustment, taxation and supply-side structural reform. The increase of battalion will exert a significant influence on the project management mode and financial management direction, but it also faces many difficulties and risks and must be taken seriously. First, “battalion increased by ” after the two engineering tax mode (A) normal mode, the general tax. After the VAT reform, in the general tax calculation method, VAT payable by construction enterprises should be calculated as output tax at the rate of 11% for the revenue of the project.