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为了进一步深化税制改革,解决增值税和营业税并存导致的重复征税问题,2016年3月23日,财政部、国家税务总局发布了《关于全面推开营业税改征增值税试点的通知》(财税【2016】36号),自2016年5月1日起,在全国范围内全面推开营业税改征增值税(以下称营改增)试点,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人,纳入试点范围,由缴纳营业税改为缴纳增值税。本文结合“营改增”文件中的要点,就建筑企业如何应对“营改增”提出几点筹划方案,以帮助建筑企业有效控制企业税务风险,降低税负,防范涉税风险。
In order to further deepen the reform of the taxation system and solve the problem of double taxation arising from the coexistence of value-added tax and business tax, on March 23, 2016, the Ministry of Finance and the State Administration of Taxation issued the “Circular on Pilot Opening of Business Tax for Value-added Tax Reform” 【2016】 No.36), since May 1, 2016, the Pilot Business Tax Reform (hereinafter referred to as the “VAT Reform”) pilot project in the construction, real estate, finance, and daily service industries will be launched nationwide All business taxpayers, included in the scope of the pilot, from paying sales tax to pay VAT. In this paper, the key points in the document “Business Improvement and Transformation” are put forward. How to deal with the problem of how to deal with the “business change” should be proposed in order to help the construction enterprises to effectively control the tax risks of enterprises, reduce the tax burden and prevent tax risks .