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2013年8月,交通运输业、部分现代服务业营业税改增值税(以下简称“营改增”)开始在全国范围推广实施,建筑业“营改增”也随即提上日程。2016年2月住房和城乡建设部发布《关于做好建筑业营改增建设工程计价依据调整准备工作的通知》,明确建筑业的增值税税率拟为11%。建筑业“营改增”已迫在眉睫。作为营业税中涉及内容最广、计算最复杂的建筑业,“营改增”将给其带来颠覆性的改变。本文针对“营改增”对建筑企业预计产生的方方面面的影响进行详细分析,指出机遇和挑战所在,并给出相应的对策,以期指导筑企业做好事先筹划和准备确保“营改增”到来之际能平稳过渡。
In August 2013, the sales tax and value-added tax (hereinafter referred to as “business tax increase”) of some modern service industries in the transportation and transportation industries began to be popularized across the country. The construction industry “tax reform” was immediately put on the agenda. In February 2016, the Ministry of Housing and Urban-Rural Development promulgated the Notice on Adjusting and Adjusting the Pricing Basis of Construction Operational Rebuilding of Construction Business, which clarified that the VAT rate of construction industry should be 11%. Construction industry “camp change” is imminent. As the business tax involves the most extensive and most complex calculation of the construction industry, “business change ” will bring its subversive changes. In this paper, a detailed analysis of the impact of various aspects of construction enterprises is expected to be made on the basis of “increasing profits and increasing profits”, pointing out the opportunities and challenges and giving corresponding countermeasures so as to guide enterprises to make advance planning and preparations to ensure " By the arrival of a smooth transition.