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自2016年5月1日起,中国全面推开“营改增”试点,将建筑业、房地产业、金融业、生活服务业全部纳入“营改增”试点,至此,营业税退出历史舞台,其目的是减少重复纳税,降低企业税负。公路施工作为建筑施工行业的一个细分,税收影响因素繁杂,如何顺利适应从营业税到增值税转变,真正降低税务,给公路施工企业带来了很大的挑战。本文从“营改增”对公路施工企业的影响进行分析,提出应对措施,供公路施工企业的同行们进行参考。
Since May 1, 2016, China has fully piloted the pilot program of “reforming camps and increasing profits”, integrating the construction industry, real estate industry, financial industry and living service industry into the pilot program of “reforming camps and increasing profits”. At this point, the sales tax has been withdrawn The historical stage, the purpose is to reduce double taxation, reduce corporate tax burden. As a subdivision of the construction industry, highway construction has many complicated influencing factors. How to smoothly adapt to the change from business tax to value added tax and truly reduce taxation brings great challenges to the highway construction enterprises. This paper analyzes the impact of “battalion change” on highway construction enterprises and puts forward countermeasures for the reference of highway construction enterprises’ counterparts.