Facing the increasingly competitive market environment, construction enterprises must pay full attention to the improvement of economic benefits if they want to achieve long-term development. The full implementation of "camp reform" has had a serious impact on the economic benefits of construction enterprises, especially on the project cost. It is of great significance for construction enterprises to better cope with the changes in the market environment to deeply analyze the influence of "camp reform" on the construction project cost and study the relevant coping strategies.
Analysis on the Influence of "VAT Reform" on 1 Construction Engineering Cost
1) the impact of the tax pattern. The full implementation of "camp reform" has greatly affected the project cost, changed the project cost system and tax calculation mode, and ensured the standardization of bidding quotation in the construction industry. 2) Impact on the project budget. Project budget management directly affects the bidding quotation of construction enterprises. After the implementation of the "VAT reform", it has increased the difficulty of evaluating the input tax of construction enterprises, thus affecting the project bidding quotation, which is not conducive to project contracting.
3) The influence of project cost. After the implementation of "camp reform", the project cost will increase in a short time, mainly because the implementation of "camp reform" has changed the original taxation model. However, it is difficult for the market to make corresponding effective adjustments in a short period of time, resulting in an increase in project costs in a short period of time. Construction enterprises should fully consider this factor when making project cost plans [1]. 4) The influence of accounting. The implementation of "camp reform" has a great impact on accounting work and puts forward higher requirements for accounting work. The area where the construction project is located is not fixed, that is to say, the location and suppliers of building raw materials are not fixed, and suppliers need to issue professional value-added tax for purchasing materials, which increases the difficulty of accounting.
5) The influence of enterprise tax management. After the implementation of business tax, the scope of tax planning is narrow, many construction enterprises pay insufficient attention to tax management, the quality of tax management is low, and the professional level of relevant staff needs to be improved. However, after the implementation of the "camp reform", the scope of tax planning has expanded, which puts forward higher requirements for tax management and the professionalism of relevant personnel.
2. Countermeasures for construction enterprises to deal with the impact of the "camp reform" project cost
2. 1 Improve the bidding system. Managers and financial managers of construction enterprises should thoroughly study the difference between value-added tax and business tax, understand and master the changes of project pricing scheme after the reform of the camp, and improve the bidding system in light of the actual situation of enterprises. In the process of project bidding price budget of construction enterprises, relevant managers should effectively evaluate the available input tax of costs and expenses, comprehensively consider the source of input tax and the winning rate of the project, take as much input tax as possible to improve the rationality of the enterprise's bidding quotation, and improve the economic benefits of the enterprise as much as possible while ensuring the winning rate [2].
2.2 Adjust the project cost management mode. 1) scientifically control procurement costs. When purchasing materials, try to cooperate with suppliers who can provide special VAT. For suppliers who can't provide special value-added tax, it is necessary to comprehensively compare the preferential price of their materials with the value-added tax deduction fee, so as to reduce the procurement cost and improve the economic benefits of enterprises [3]. 2) Scientifically control labor costs. When selecting engineering teams, construction enterprises should adhere to the principle of "lowest cost", determine the best subcontracting form, optimize the construction technology, adopt advanced construction machinery and equipment, and minimize the amount of labor to reduce labor costs. 3) Scientific control of management fees. Construction enterprises should constantly strengthen daily management, collect special value-added tax involved in daily management such as meeting fees and accommodation fees, and reduce daily management expenses.
2.3 improve the level of budget management. Improving the level of budget management is an effective means for construction enterprises to effectively deal with the impact of the project cost of "camp reform". Construction enterprises can appropriately raise the tender offer and reduce the uncertainty of taxes and fees. The full implementation of the "camp reform" has expanded the scope of value-added tax to a certain extent. Therefore, construction enterprises must improve the professionalism and comprehensiveness of tax calculation and analysis to ensure more accurate bidding [4].
2.4 Strengthen the training of relevant personnel and improve the cost management level of enterprises. The professional level and professionalism of financial personnel in construction enterprises are directly related to the management level of project cost. However, the financial personnel of many construction enterprises lack working experience, and their professional level and professionalism are not high. Therefore, construction enterprises should pay full attention to the special training of financial personnel, organize financial personnel to learn the relevant knowledge of "camp reform" on a regular basis, and understand the impact of the implementation of "camp reform" on enterprises in order to improve their work efficiency and quality. Only by improving the professional level of financial personnel in construction enterprises can the impact of "camp reform" on project cost be minimized. In addition to paying attention to the professional training of financial personnel, construction enterprises also need to train managers in the aspect of "camp reform", so that more people can understand the impact of "camp reform" on the project cost, and then minimize the impact.
3 Conclusion
The full implementation of the "camp reform" has had a great impact on the project cost and the development of the construction industry. Faced with these changes brought by "camp reform" and the impact on the project cost, construction enterprises should improve the bidding system, adjust the project cost management mode, improve the budget management level, strengthen the training of relevant personnel, and improve their own cost management level, so as to promote the improvement of the quality of enterprise project cost management, enhance the overall management level and market competitiveness of enterprises, increase the economic benefits of engineering projects, and promote the long-term stable development of enterprises.
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