论文部分内容阅读
“营改增”是我国现阶段一项重要的结构性减税措施,有利于税制改革。但“营改增”对企业的影响较大,既有正面积极的影响,也有负面消极的影响。尤其是对建筑施工企业税负影响较大,很可能导致建筑施工企业的税负大幅度增加。本文分析增值税税制下建筑劳务、甲供材、不能取得或不等及时取得专用发票等因素对建筑施工企业税负的影响,并从企业经营模式的改变、自身计税方法的选择、分供商类型(一般纳税人或小规模纳税人)的选择等方面分析总结应对措施,规避税务风险。
“Business tax increase ” is an important structural tax reduction measures at the present stage of our country, is conducive to tax reform. However, the impact of “business reform and increase” on enterprises is greater, both positive and negative negative effects. In particular, the tax burden on construction enterprises greater impact, is likely to lead to a substantial increase in tax burden on construction enterprises. This article analyzes the impact of construction labor, A material supply, can not obtain or not obtain the special invoice and other factors on the tax burden of construction enterprises under the VAT system, and from the change of business model, the choice of own tax method, Type of business (general taxpayers or small-scale taxpayers) choice and other aspects of analysis and analysis of response measures to avoid tax risk.