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随着税制改革的不断深化,建筑行业中的“营改增”情况也越来越普遍。在财政部、国家税务总局所下的方案通知中,拟定将把建筑行业的营业税改为征收增值税,所定税率为11%。营业税改成增值税的这个改变,将会涉及到建筑行业以及建筑相关产业链的方方面面,对建筑行业的发展来说,其影响是非常深远的。建筑相关的各企业必须对这个政策有准确的理解,并且规范实务操作,从而避免涉税的各种风险。
With the continuous deepening of the reform of the tax system, the construction industry is becoming more and more popular. In the notice of the plan submitted by the Ministry of Finance and the State Administration of Taxation, the business tax for the construction industry will be changed to be levied on the value-added tax levied at a fixed rate of 11%. This change from a business tax to a value added tax will involve all aspects of the construction industry and the construction-related industrial chain. The impact on the construction industry is very far-reaching. Construction-related businesses must have an accurate understanding of this policy and regulate practices to avoid the various tax-related risks.