2013•Advanced materials researchRequires access
Study on Construction Cost Countermeasure for Switching Business Tax to VAT and the Influence Analysis
Qian Chengha
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Abstract
Starting from the substantive difference of business tax and value added tax,and based on the premise of non-increasing burden for construction enterprises,puts forward the adjustment countermeasures of engineering valuation rule under the change from business tax to value added tax in construction industry,and analyses the influence on engineering cost.