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对于建筑安装企业而言,营改增绝不仅仅是税种、税率、征管机关的变化,不是简单的税制转换,更多的是对企业管理的洗牌,在资质管理、购销策略、合同签订、成本管理、核算申报等方面都发生了一系列重大改变,是促进企业进一步发展与改革的契机。如果能够抓住机会,解决“营改增”后建筑安装企业存在的问题,便可为企业创造更多的价值,提高企业的市场竞争力。本文就“营改增”实施后对建筑安装企业的影响展开具体的研究,提出了一些具体的纳税筹划建议。
For construction and installation enterprises, the increase of tax reform and management is not only a matter of taxation, tax rates and changes in the collection and administration authorities. It is not a simple conversion of tax systems, but more of a shuffling of corporate governance. In terms of qualification management, purchase and sales strategies, contract signing, Cost management, accounting reporting and other aspects of a series of major changes have taken place, is to promote the further development of enterprises and the reform of the opportunity. If we can seize the opportunity to solve the “business change” after the construction and installation business problems, we can create more value for the enterprise and improve the market competitiveness of enterprises. This article on “business to change by ” after the implementation of the impact of construction and installation of enterprises to carry out a specific study, put forward some specific proposals for tax planning.