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营业税改征增值税(以下简称营改增)是指以前缴纳营业税的应税项目改成缴纳增值税,增值税只对产品或者服务的增值部分纳税,减少了重复纳税的环节,其作用可以加快财税体制改革、进一步减轻建筑施工企业赋税,调动各方积极性,促进建筑施工企业及其配套服务业的发展,促进产业和消费升级、培育新动能、深化供给侧结构性改革。本文希望能够通过从建筑施工企业的施工特点出发,简要说明营改增对于建筑施工企业的影响,通过了解建筑施工企业营改增过程中所面临的问题,从而提出相应的应对措施和解决方案。
Business tax reform levy VAT (hereinafter referred to as the camp change) refers to the taxable items before the business tax to pay VAT, value added tax only on the value-added part of the product or service tax, reducing the double taxation part of the role, its role can speed up The fiscal and taxation system reform will further ease the taxes on construction enterprises, mobilize the enthusiasm of all parties, promote the development of construction enterprises and their supporting service industries, promote the upgrading of industries and consumption, cultivate new momentum and deepen the supply-side structural reforms. This paper hopes to start with the construction of construction enterprises from the characteristics of a brief description of the camp to increase the impact on the construction enterprises by understanding the process of building construction enterprises to increase the process of the problems faced by the proposed response and solutions.