“营改增”对我国建筑企业成本管理的影响及应对

The Influence of "Business Tax Changing to VAT"on theCost Management of Chinese Construction Enterprises andIts CountermeasuresAbstractAs a pillar industry in China,construction enterprises play an important role inpromoting social employment and providing material foundation,and are animportant force in promoting social and economic development.In recent years,thelow profit rate caused by the high cost of construction enterprises under the businesstax system makes the long-term development of construction enterprises seemprecarious.In order to help construction companies achieve successful tax reform,toachieve real cost control,and further promote the long-term development ofconstruction companies.Based on the cost management of construction enterprises,this paper analyzes the impact of the tax burden on the construction costs ofconstruction enterprises after the "Business Tax Changing to VAT",and finds thatdue to the extensive management mode of construction enterprises,etc.The problemis that most of the costs cannot be fully deducted.Therefore,construction companiesshould further optimize their management structure from supplier screening,material procurement,contract invoice management,employee education andtraining,etc.,so as to achieve their own value enhancement,in order to promote thelong-term and healthy development of construction enterprises.Key words:Business Tax Changing to VAT;construction enterprise;costmanagement;special invoice for value-added tax