一、船舶制造业税收管理难点1.船舶制造自身特性造成税款不能及时体现。由于造船周期一般需要1年或1年以上,生产前期需要投入大量原材料,且企业为应对钢材市场的价格变动,往往在初期大量购进原材料,使进项税额大量增长,形成滚动抵扣。 First, the shipbuilding tax management difficulties 1. The ship’s own characteristics caused by tax can not be reflected in a timely manner. As the shipbuilding cycle generally takes 1 year or more, a large amount of raw materials are required in the early stage of production. In order to cope with the price changes in the steel market, enterprises often purchase raw materials in large quantities in the early stages, resulting in a large increase in input tax and a rolling offset.