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“营改增”是完善税制结构的重要措施,其顺利实施对建筑行业也有着重要的积极意义:可有效解决重复征税,有利于技术改造和设备更新,有助于提升专业能力。但是,由于“甲供材”、零星材料、人工费、租赁费、材料费等问题,实际税负与理想状态差别较大,积极意义也大打折扣。对此,企业可选择恰当时机适时更新固定资产,提高现代化水平,进而提升企业的核心竞争力;抓住机遇结合实际进行有效的税收筹划,尽可能降低税负,积极参与长线或短线投资,进一步提升盈利能力。
“Business tax reform ” is an important measure to improve the tax structure, and its smooth implementation of the construction industry also has an important positive meaning: can effectively solve the double taxation is conducive to technological innovation and equipment updates, help to enhance professional ability. However, due to the problems such as “A material ”, sporadic materials, labor costs, rental fees, materials costs and other issues, the actual tax burden and the ideal difference between the larger, positive meaning is greatly reduced. In this regard, enterprises can choose the right time to timely update the fixed assets, improve the level of modernization and thus enhance the core competitiveness of enterprises; take the opportunity combined with the actual effective tax planning, as far as possible to reduce the tax burden, and actively participate in long-term or short-term investment, and further Improve profitability.