【摘要】："營改增"的全面推行對建筑企業(yè)的稅負(fù)、收入構(gòu)成產(chǎn)生了巨大的影響。在"營改增"之后,如何對"營改增"前的建造合同收入進行調(diào)整才能保證會計核算的有效銜接并符合相關(guān)核算原則是一個值得思考的問題。
[Abstract]:The comprehensive implementation of "camp reform and increase" has a great impact on the tax burden and income composition of construction enterprises. After "camp reform and increase", how to adjust the construction contract income before "camp reform and increase" in order to ensure the effective connection of accounting and conform to the relevant accounting principles is a problem worthy of consideration.
【作者單位】： 中鐵二局集團建筑有限公司;
【分類號】：F812.42;F426.92
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本文編號：2484297