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jian zhu ye ying gai zeng xin ji jia gui ze xia jin xiang shui e di kou feng xian fang fan
Author(s): 
Pages: 58-59
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  建筑业营改增新计价规则进项税额抵扣风险防范;
Abstract: 建筑业"营改增"后工程计价规则发生了变化,从主观认识、扣减规定和实际操作三个层面详细分析建筑业材料费、机械费和企业管理费进项税额抵扣的各种风险因素,有助于企业进行风险防范。
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