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2016年1月22日李克强总理在座谈会上提出将全面实施营改增同时加大进项税抵扣力度,同年5月,房产业、建筑业、生活服务业和金融业正式实施营改增。其中建筑行业涉及民生大事,因此其税负成为重点关注的对象。营改增后,税率由5%变为11%,税负看似加重,但是增值税存在抵扣链条,建筑服务业只有充分利用增值税专用发票抵扣进项才能减轻税负。因此,建筑业税收筹划迫在眉睫。
On January 22, 2016, Premier Li Keqiang proposed at the forum that full implementation of tax reform will be implemented and the input tax deduction will be intensified. In May of the same year, the real estate, construction industry, daily service industry and financial industry officially implemented the reform. The construction industry involves people’s livelihood, so its tax burden has become the focus of attention. After the VAT increase, the tax rate will change from 5% to 11%. The tax burden appears to be aggravating. However, there is a deduction chain in the VAT. The construction service industry can only reduce the tax burden by making full use of VAT invoices. Therefore, construction tax planning is imminent.