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“营改增”后,劳务用工模式、结算方式、供应商选择、发票管理等方面都将对施工企业产生较大影响。劳务成本在建筑业全部成本中占有较大比重,劳务成本的进项税额抵扣情况,直接影响了建筑企业“营改增”后的实际税负。“营改增”后,劳务用工模式、结算方式、供应商选择、发票管理等方面都将对企业产生较大影响。劳务用工模式的影响目前建筑企业劳务用工模式主要有专业分包、劳务分包、劳务派遣、架子队、个人挂靠分包等。
“Camp to increase”, the labor and employment pattern, settlement, supplier selection, invoice management and other aspects will have a greater impact on construction enterprises. The cost of labor accounts for a large proportion of the total cost of the construction industry, and the input tax deduction for labor costs directly affects the actual tax burden of construction enterprises after the “operation, reform and increase”. “Business to change by ”, the labor and employment pattern, settlement, supplier selection, invoice management and other aspects will have a greater impact on the enterprise. The impact of labor and employment patterns At present, labor and employment patterns of construction enterprises mainly include professional subcontracting, labor subcontracting, labor dispatch, shelf teams and individual subcontracting.