摘要：分析“营改增”计税方式，阐释“营改增”的本质。从增值税实施后的工程实际情况出发，分析“营改增”后建筑施工企业造价管理工作的难点，并针对难点提出相应的解决对策，为建筑施工企业的造价管理工作提供参考。

关键词：建筑施工企业；营改增；造价管理；对策

Abstract：This paper explains the essence of “business tax replaced by value-added tax” by analyzing the tax calculation method of “business tax replaced by value-added tax”. Starting from the actual engineering situation after the implementation of value-added tax，analyzes the difficulties in the cost management of construction enterprises after the implementation of “replacing the business tax with a value-added tax”，and puts forward corresponding countermeasure to the difficulties，so as to provide reference for the cost management of construction enterprises.

Keywords：construction enterprises；business tax replaced by value-added tax；cost management；countermeasure

参考文献

[1] 彭晞.“营改增”对工程造价及计价体系的影响研究[J].住宅与房地产，2016（8）：105.

[2] 胡榉丹，李海凌，钟亚雯.建筑业营改增模式下施工方税负的探讨[J].西华大学学报（自然科学版），2017（4）：107-112.

工程经济，2019（4）：08-10