自在上海进行试点操作后,我国开始全面推行营业税改征增值税政策,将各类生活服务业营业税纳税人及组织纳入增收行列,在营改增条件下,做好工程建设的造价管理工作将成为各企业单位着力解决的问题。医院作为具有服务性质的综合事业单位,受到了营改增政策的影响与制约,要想最大限度地降低这种影响,就要从根本入手,降低医院工程造价成本,节省各项资源。 Since the pilot operation in Shanghai, China began the full implementation of the business tax reform and value-added tax policy, various types of life service business tax taxpayers and organizations included in the ranks of the increase in camp under the conditions of change, do a good job of construction cost management will become The problem that each enterprise unit makes efforts to solve. As an integrated service institution with service properties, the hospital is affected and restricted by the policy of increasing VAT revenues. To minimize this impact, hospitals should start from the bottom up and reduce the cost of hospital projects and save resources.