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为进一步优化我国税收结构,解决重复征税问题,减小企业税务负担,我国于2011年开始实施营改增政策。营改增政策符合现代市场经济发展的需求,在营改增政策背景下,看起来政策的实施有利于解决施工企业的重复征税问题,减少施工企业的税务负担。然而由于施工建筑业这一特殊行业性质,在其没能进行有效的税收筹划条件下,企业税务负担不会降低反而会增加。
In order to further optimize the tax structure in our country, solve the problem of double taxation and reduce the tax burden on enterprises, our country started to implement the policy of increasing the number of camps in 2011. The reform of the camps is in line with the needs of the development of the modern market economy. In the context of the policy of increasing the camps, it seems that the implementation of the policies is conducive to resolving the double taxation of construction enterprises and reducing the tax burden on construction enterprises. However, due to the special nature of the construction and construction industry, the tax burden on enterprises will not decrease but will increase under the condition that it fails to carry out effective tax planning.