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“营改增”意在通过结构性减税来促进各行业的发展,但在建筑业,由于进项税额抵扣不足等问题,“营改增”使得建筑企业的税负不降反升。本文将主要讨论“营改增”对建筑企业税负的影响并以此提出一些建议。
In the construction industry, due to insufficient input tax credit and other issues, “tax reform” makes the tax burden on construction enterprises not to fall Anti-liter. This article will mainly discuss the influence of “Yingzengzeng” on the tax burden of construction enterprises and put forward some suggestions accordingly.