摘要
针对营改增对企业内部的经营、财务、合同管理等所产生的重大影响,从纳税资格的审核、合同价格的核算、发票提供、付款方式条款的约定,结合本院合同签订实例,探讨了营改增后,合同签订过程中需要注意的问题。
The replacement of the business tax by the value added tax is of important influence on the business operation,financial management and contract management in companies. Several noteworthy issues in the signing of survey and design contracts after the replacement are discussed with practical examples,such as the examination of the taxpayer qualification,checking of the contract price,invoicing,and the payment option terms.
出处
《水电与新能源》
2016年第11期45-46,共2页
Hydropower and New Energy
关键词
营改增
纳税资格
合同价格
发票提供
付款方式
business tax replaced by value added tax
taxpayer qualification
contract price
invoicing
payment option
