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财政部国家税务总局2011年11月16日发布了《关于印发营业税改征增值税试点方案的通知》,提出了营业税改征增值税的方案。本文简单从税负影响、工程概预算、工程计价、甲供材料税收政策、混合销售业务税收政策、执行过度期政策、财务管理等方面,谈谈建筑业营业税改增值税的影响。
On November 16, 2011, the State Administration of Taxation of the Ministry of Finance promulgated the “Notice on Printing and Distributing the Pilot Program of Replacing Business Taxes into Value Added Taxes,” and proposed a plan for transforming business tax into value-added tax. This article simply talks about the impact of VAT on VAT in construction industry from the aspects of tax burden, project budget, engineering pricing, A material tax policy, mixed sales tax policy, execution overdue policy and financial management.