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在“十二五”时期财税体制改革的一项重要内容是营业税改增值税,在营改增的背景下企业将应该全新的机遇与挑战。本文主要讨论的是营改增新的财政体制对施工企业的利与弊,提出施工企业在新的财务政策下采取哪些措施能够减少企业的涉税压力,降低营改增政策对施工企业的冲击,降低施工企业的资金压力。
In the “Twelfth Five-Year” period, an important part of the reform of the fiscal and taxation system is the VAT reform of business tax. Under the background of the increase of business reform, enterprises should have entirely new opportunities and challenges. This article mainly discusses the pros and cons of the construction and management of the financial system by the VAT reform, and puts forward the measures that the construction enterprises should take under the new financial policy to reduce the tax-related pressure on the enterprises and reduce the impact of the VAT reform on the construction enterprises , Reduce the funding pressure of construction enterprises.