“营改增”后工程造价计价程序调整研究——以广东省为例  

Research on the Valuation Procedure Adjustment of Project Cost after “Business Tax Replaced by Value-added Tax”

作　　者：曹阳艳[1] CAO Yangyan(Guangzhou Panyu Polytechnic Institute, Guangzhou 511483, China)

机构地区：[1]广州番禺职业技术学院,广东广州511483

出　　处：《建筑经济》2017年第1期11-14,共4页Construction Economy

摘　　要：建筑业"营改增"对工程造价的计价程序产生重大影响。以广东省为例,从应用实践的角度详细解读工程造价计价程序的调整方法,为广大工程造价从业人员提供参考。＂Business tax replaced by value-added tax＂ of construction industry has a significant impact on the valuation procedure. Taking Guangdong as an example, the paper interprets the adjustment method of engineering cost pricing procedure in detail from the perspective of application practice, in order to provide reference for engineering cost practitioners.

关 键 词：建筑业 营业税 增值税 工程造价 计价程序 

分 类 号：F407.9[经济管理—产业经济]