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本文以建筑业为例,从“营改增”的现实意义出发,阐述了“营改增”给企业所得税带来的影响。希望企业可以借“营改增”这个契机,重新梳理会计核算体系,加强企业管理,提高企业所得税汇算清缴的质量。
In this paper, taking the construction industry as an example, from the practical significance of “business to increase ”, elaborated “business to change ” impact on corporate income tax. Hope that enterprises can borrow “business change to increase ” this opportunity to re-sort out the accounting system, strengthen enterprise management, improve the quality of enterprise income tax final settlement.