谈施工企业财务会计如何应对“营改增”

摘要

Through analyzing current“to replace the business tax with a valued-added tax”tend,the paper explores the change of financial af-fairs of construction enterprises,and illustrates the tax rate,income and tax confirmation and application materials and so on,and shows meas-ures of applying“to replace the business tax with a valued-added tax”system for construction enterprise finance accounts.%通过分析当前“营改增”的形势，探讨了“营改增”带给施工企业财务会计工作的变化，并从税率、收入和税负确认、申报资料等方面进行了说明，同时给出了施工企业财务会计应用“营改增”税制的措施。