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“营改增”试点是继1994年分税制改革以来我国财税改革的一项重大举措,其目的是完善税制,消除重复征税,降低企业税收成本,增强企业发展活力。“营改增”的实施必然会对相关行业产生重大的影响,本文详细分析了“营改增”后对建筑行业税负影响的因素,并提出了若干纳税筹划的方法以促进建筑企业在“营改增”的政策下更好地发展。
The pilot program of “Changing Camps to Increase Prices” is a major measure for fiscal reform in our country since the reform of the tax-sharing system in 1994. Its purpose is to perfect the tax system, eliminate double taxation, lower the taxation costs of enterprises and enhance the vitality of enterprises. The implementation of the “VAT reform” will inevitably have a significant impact on the related industries. This article analyzes in detail the factors that affect the tax burden on the construction industry after the “VAT reform”, and proposes some tax planning methods to promote Construction enterprises in the “camp to change” under the policy of better development.