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2012年上海开始在交通行业、服务行业试运行“营改增”税收政策,标志着我国的税制改革进一步深入和完善,也是我国市场经济体制不断发展、税收政策逐渐成熟的体现。2013年8月“营改增”正式在全国范围内推行,从制度上解决了货物与劳务税收不统一的问题,多年来增值税扩围这项被业内人士呼吁已久的正式启动。增值税扩围后对建筑施工企业产生多方面的影响,本文以YC建筑公司为例,从建筑施工企业的财务管理模式入手,分析增值税扩围之后YC建筑施工企业的影响。
In 2012, Shanghai began to test the “tax reform” policy in the transportation and service industries, marking the further deepening and perfection of China’s tax reform. It is also a manifestation of the continuous development of China’s market economy and the gradual maturation of tax policies. In August 2013, the “VAT reform” was formally implemented throughout the country and the taxation of goods and services was not systematically resolved. The expansion of value added tax over the years was officially launched by the industry insiders. The expansion of value-added tax on construction companies have many effects, this article takes YC Construction Company as an example, start from the financial management mode of construction enterprises, analyze the impact of YC construction enterprises after the VAT expansion.