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2013年营业税改增值税在全国选择部分行业继续扩大试点地区。“营改增”的实施对我国施工企业的经营产生了一定的影响,并使得施工企业的纳税产生了变化。那么,“营改增”将给施工企业带来什么样的税负变化?施工企业将采取何种有效措施来应对这一变化?这是值得每一个施工企业深思与关注的焦点问题。本文将站在“营改增”基本理念的角度,逐步分析并探索“营改增”对施工企业税负带来的变化。
In 2013, the sales tax was changed to value-added tax. Some industries in the country were selected to continue to expand the pilot areas. The implementation of the “VAT reform” has had a certain impact on the operation of construction enterprises in our country and has caused the tax changes of construction enterprises. So what kind of tax burden will the construction enterprises bring? What kind of effective measures will the construction enterprises take to deal with this change? This is a focus that every construction enterprise should consider and pay attention to. This article will be based on the basic concept of “business tax reform”, and gradually analyze and explore the “business tax reform” on the tax burden brought by construction enterprises.