2016年5月1日,施工企业开始实施“营改增”。一年过去,如果说2016年大多数还是老项目简易征收,企业对“营改增”的影响感觉不那么明显的话,2017年开始,随着实行一般计税的新项目的增多,不少企业感受到了实实在在的变化与不同以往的要求。一般计税项目如何投标报价,如何测算税负?目标成本如何测定?如何加强进项税管理?劳务管理和材料设备管理中的难题如何解决?PPP项 May 1, 2016, construction companies began to implement “battalion change”. In the past year, if most of the projects in 2016 are simply levied on the old projects and the impact of the enterprises on the “business tax reform” is not obvious, from 2017 onwards, with the increase of general new items of general taxation, Fewer companies felt the real change and different requirements in the past. How to measure the tax burden? How to determine the target cost? How to strengthen the input tax management? How to solve the problems in the labor management and material equipment management?