论文部分内容阅读
我国实施的“营改增”税改是税收政策的一大进步,能有力促进企业的税收减免,促进企业的经济增长。但就勘察设计单位而言,其结构特点及运作方式使其税改后的税负有所增加,降低了企业的收入。本文主要就“营改增”对勘察设计单位的影响及对策进行研究探讨,希望能给勘察设计单位相关工作者提供参考及建议,依据税改政策对单位结构及相关工作流程进行合理调整,使单位税负得到合理的降低。
The tax reform implemented in our country is a major step forward in the taxation policy, which can effectively boost the tax relief for enterprises and promote the economic growth of enterprises. However, as far as survey and design units are concerned, their structural features and mode of operation increase their tax burden after tax reform, reducing their income. In this paper, we mainly study and discuss the impact of “Ying Chong Zeng ” on survey and design units and countermeasures, hoping to provide references and suggestions to the relevant workers in survey and design units, make rational adjustments to the unit structure and related work flow according to the tax reform policy , So that the unit tax burden is reasonably reduced.