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ying gai zeng xia jian zhu ye ji jia yi ju diao zheng de bi jiao yu jian yi ji yu ge sheng shi fang wu jian zhu yu zhuang shi gong cheng
Author(s): 
Pages: 44-49
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  营改增计价依据人工费施工机具使用费税金;
Abstract: 为了顺应税制改革,在"营改增"背景下,各省市陆续调整建设工程计价依据,但其可行性和完善性有待检验。按地区划分进行比较分析,有利于具有相似经济文化背景的地区发现其异同点及存在的问题,并采取相应的措施,通过实际案例检验"营改增"前后计价依据的差别,为顺利过渡提供参考。
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