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中航工业集团公司主营业务为生产制造,全面实施营改增,对集团公司下属建筑施工业务影响最大。(一)人工费进项税很难抵扣。建筑施工业属于劳动密集型产业,人工费占总成本费用的比例较大,约为25%左右。目前人工费主要来自于外部劳务企业,这部分人工费抵扣难度较大,主要原因是外部劳务企业大部分为小型施工企业,不满足增值税一般纳税人的认定条件,很难提供增值税专用发票。(二)设备及材料进项税很难抵扣或差异很大。建筑施工企业采购的砂
The main business of AVIC Group is manufacturing, and the full implementation of the VAT reform has made the most impact on the construction business under the Group’s subsidiaries. (A) labor costs input tax is difficult to deduct. Construction industry is labor-intensive industries, labor costs accounted for a larger proportion of the total cost of about 25%. At present, the labor costs mainly come from the external labor service enterprises. This part of labor costs is more difficult to offset. The main reason is that most of the external labor service enterprises are small-scale construction enterprises, which do not meet the recognition conditions of VAT general taxpayers and are difficult to provide value-added tax invoice. (B) of the input tax of equipment and materials is difficult to deduct or very different. Construction companies purchasing the sand