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“营改增”税制改革,对于我国的房地产及建筑业产生了巨大的影响,其税负产生了较大的变化。“营改增”中的增值税和普通的营业税相比就是价外税,依据凭票进行扣税,并依照不重复征税的原则。企业要想实现更多的盈利就必须取得更多的进项税额,同时又要考虑企业实现目标的管控能力。本文对“营改增”前后“甲供材”模式下的利弊及所负担的税费变化进行探讨,并提出“营改增”后对甲供工程的管理建议和措施。
The reform of the “tax reform by tax” system has had a tremendous impact on the real estate and construction industries in our country and its tax burden has undergone major changes. “VAT reform” in the general business tax and VAT compared to foreign tariffs, according to the deduction by votes, and in accordance with the principle of double taxation. Enterprises in order to achieve more profit you must get more input tax, but also consider the company’s ability to achieve the objectives of control. This article discusses the advantages and disadvantages and the changes of taxes and levies under the mode of “battalion reform and capital increase” and “A material supply”, and puts forward the management suggestions and measures for Jiajia project after “battalion change” .