2015年起，建筑业将全面实施“营改增”。为了积极应对“营改增”带来的重大变化，建筑施工企业财税部门的两个关键环节——财务核算和纳税申报，应做好相应的准备工作和应对措施，确保“营改增”后增值税涉税业务的顺利完成。结合多年的工作经验，总结了“营改增”后企业会计核算和纳税申报工作中可能存在的问题，并提出了相关的应对建议，以期能对施工企业财税部门顺利应对“营改增”工作有所帮助。%Since 2015, the construction industry will be the full implementation of “to replace business tax with value-added tax(VAT)”. In order to actively respond to the “major changes to replace business tax with value-added tax(VAT)” brings, the two key links of the finance and taxation departments of Construction Enterprises -- the financial accounting and tax declaration, should do well the preparation work and corresponding measures, ensure “to replace business tax with value-added tax(VAT)” after the successful completion of the VAT tax business. Combined with years of work experience, summed up the “possible problems to replace business tax with value-added tax(VAT)” enterprise accounting and tax declaration, and put forward relevant suggestions, in order to successfully deal with the financial and taxation departments of construction enterprises “to replace business tax with value-added tax(VAT)” work.
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